https://www.taxtmi.com/caselaws?id=70706 The Tribunal determined that the sales of waste yarn by the processing factory were considered sales in the course of business rather than casual sales. The waste yarn was deemed a subsidiary product obtained in the manufacturing process and sold regularly, indicating an intention to carry on business in waste yarn. Additionally, the Tribunal rejected the appellant's claim for a deduction on the ground of resale, as the waste yarn did not meet the criteria for resale under the statutory provisions. As a result, the Tribunal upheld the lower authorities' findings and dismissed the appeal. en-us Mon, 01 Dec 1975 00:00:00 +0530 Mon, 23 Jan 2012 15:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70706 The Tribunal determined that the sales of waste yarn by the processing factory were considered sales in the course of business rather than casual sales. The waste yarn was deemed a subsidiary product obtained in the manufacturing process and sold regularly, indicating an intention to carry on business in waste yarn. Additionally, the Tribunal rejected the appellant's claim for a deduction on the ground of resale, as the waste yarn did not meet the criteria for resale under the statutory provisions. As a result, the Tribunal upheld the lower authorities' findings and dismissed the appeal. Case-Laws VAT and Sales Tax Mon, 01 Dec 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70706