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of <h1>High Court rules sale of scrap not taxable under Sales Tax Act. Unsustainable tribunal decision.</h1> <h3>Steel Authority of India Ltd. Versus State of Orissa</h3> The Orissa High Court held that the sale of scrap and unserviceable materials by the assessee was not subject to sales tax under the Orissa Sales Tax Act, ... - The Orissa High Court ruled that the sale of scrap and unserviceable materials by the assessee did not attract sales tax under the Orissa Sales Tax Act, 1947. The Court held that such transactions do not constitute business of the dealer and are not includible in the turnover for sales tax assessment. The Tribunal's view on the levy of sales tax on unserviceable materials was deemed unsustainable. The judgment favored the assessee, with no costs awarded.
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