https://www.taxtmi.com/caselaws?id=100205 Under the Bombay Sales Tax Act, 1953, liability to include sale proceeds in taxable turnover depended on whether the assessee carried on business in that commodity. Sales of discarded or unserviceable articles and coal used in the factory were not taxable because mere disposal of surplus or used goods did not show an intention to trade in them, and the revenue had to prove a business of selling coal. By contrast, kolsi and waste caustic liquor, being regularly and continuously generated in the manufacturing process and sold as subsidiary products with market value, were treated as part of the taxable business turnover. en-us Fri, 30 Sep 1966 00:00:00 +0530 Sat, 19 Jul 2014 15:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100205 Under the Bombay Sales Tax Act, 1953, liability to include sale proceeds in taxable turnover depended on whether the assessee carried on business in that commodity. Sales of discarded or unserviceable articles and coal used in the factory were not taxable because mere disposal of surplus or used goods did not show an intention to trade in them, and the revenue had to prove a business of selling coal. By contrast, kolsi and waste caustic liquor, being regularly and continuously generated in the manufacturing process and sold as subsidiary products with market value, were treated as part of the taxable business turnover. Case-Laws VAT and Sales Tax Fri, 30 Sep 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100205