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TMI Blog1988 (10) TMI 271X X X X Extracts X X X X X X X X Extracts X X X X ..... ugust, 1983. 2.. The only controversy that has been placed before this Court on behalf of the petitioner is that the "end-products" mentioned in Notification I in the annexure of the Government of Tamil Nadu Abstract G.O.Ps. No. 311 Commercial Taxes and Religious Endowments Department dated 24th March, 1982, includes the scrap that is obtained subsequently after production of finished and shaped ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase of declared goods within a State, respectively. Section 15 of the Central Sales Tax Act, 1956, states that the tax payable under the State law in respect of any sale or purchase of such goods inside the State shall not exceed four per cent of the sale or purchase price thereof, and such tax shall not be levied at more than one stage. 3.. According to Mr. R. Lokapriya, learned Government Advo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the course of manufacture of the shaped products. This contention raised on behalf of the respondent cannot be accepted since, even applying clause (xvi) to item 4 in the Second Schedule to the Tamil Nadu General Sales Tax Act, we see that "iron and steel" include also "defectives, rejects, cuttings or end-pieces of any of the above categories" [mentioned in (i) to (iv) of item 4], and that they ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mil Nadu Act I of 1959), the Governor of Tamil Nadu hereby makes an exemption in respect of the tax payable on the end-products coming under item 4 of the Second Schedule to the said Act manufactured by the steel re-rolling mills in Tamil Nadu subject to the conditions that the raw materials specified in item 4 of the said Schedule to the said Act out of which the end-products are manufactured hav ..... X X X X Extracts X X X X X X X X Extracts X X X X
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