M/S. TARA ENTERPRISES Vs. APPELLATE JOINT COMMISSIONER

JUDGEMENT

(1.) ***

(2.) The petitioner is a proprietary concern carrying on business in iron and steel scrap and rubber scrap. It is a registered dealer on the rolls of the 3rd respondent under the Central Sales Tax Act, 1956 and under the Act.

(3.) It purchases iron and steel scrap and rubber scrap from the local dealers within the State of Telangana and effects sales of iron and steel scrap and rubber scrap to local dealers in Telangana and also out of the State of Telangana against 'C' forms.