2000 (6) TMI 790

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..... Appellate Tribunal (Additional Bench), Madurai, in M.T.A. Nos. 33 and 34 of 1990 dated March 26, 1990. The assessments relate to the years 1982-83 and 1983-84. 2.. The short point involved in these cases is whether the aluminium scraps bought in auction from the Tamil Nadu Electricity Board and taxed by the assessing authority as sale of scraps, but allowed exemption of second sales of aluminiu .....

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..... the Electricity Board in auction. Therefore, the bits of aluminium scraps cannot be considered as the same goods, namely, aluminium conductors. Therefore the order of Appellate Tribunal in treating the sale of scraps as aluminium conductors so as to allow exemption is not in order and on that basis, we set aside the order of the Tribunal and restore the order of the Appellate Assistant Commissione .....

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