TCS applicable on Scrap Sale by Trader, Not Engaged in Manufacturing Activity

Umeshkuamr Harilal Shah Vs ITO (TDS) (ITAT Ahmedabad)

It is undisputed fact that the assessee is not a manufacturer and the scrap which was sold by the assessee was not from the manufacturing activity. The decision of the Special Bench in case of Bharti Auto Product (supra) was observed that scrap means wasted which is definitely not usable as it is. Scrap might have been bought and sold. Scrap might have arisen due to manufacturing activity which is sold. Whatever it may be, it is a fact that the assessee had the scrap for sale. In the

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