What type of business is this

This query is : Resolved 

03 December 2014 if one is purchasing scrap electronics items and after doing recycle of goods then he make sale ... my query is what type of business service or trading should he file sales tax return or service tax return in Delhi state

03 December 2014 Tis activity will be covered under manufacturing for which central excise will be applicable. Service tax will not be applicable. He has to file sales tax and central excise return.


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