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TCS on sale of scrap oil

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(Querist)
02 November 2010 Whether TCS u/s 206 is applicable on sale of OIL Scrap? Please advise me.
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CA Shailesh Kumar Bhagat

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CA Shailesh Kumar Bhagat (Expert)
02 November 2010 If the scrap oil is generated from manufacturing process and there is no reuse of this item, TCS will be applicable u/s 206.
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RANGA SRINIVAS

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RANGA SRINIVAS (Expert)
04 November 2010 Dear Sir

Please look at the source for the scrap, if it is on account of manufacturing then TCS is applicable
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