https://www.taxtmi.com/caselaws?id=100848 Under the unamended sales tax regime, mere disposal of scrap or unserviceable advertisement materials did not by itself show business activity in those goods, so the first-period turnover was not taxable. After the amendment, profit motive was no longer essential and transactions incidental or ancillary to trade fell within business, so sales of scrap and advertisement materials for the later period were taxable. The canteen exemption issue turned on proof that the employer subsidised at least 25% of canteen expenses, and the matter was remitted for evidence on that factual question. Penalty was not disturbed. en-us Tue, 10 Oct 1972 00:00:00 +0530 Tue, 20 Jan 2026 11:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100848 Under the unamended sales tax regime, mere disposal of scrap or unserviceable advertisement materials did not by itself show business activity in those goods, so the first-period turnover was not taxable. After the amendment, profit motive was no longer essential and transactions incidental or ancillary to trade fell within business, so sales of scrap and advertisement materials for the later period were taxable. The canteen exemption issue turned on proof that the employer subsidised at least 25% of canteen expenses, and the matter was remitted for evidence on that factual question. Penalty was not disturbed. Case-Laws VAT / Sales Tax Tue, 10 Oct 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100848