https://www.taxtmi.com/caselaws?id=102661 An incomplete film and other movable items transferred under an agreement fell within "goods" under the Madras General Sales Tax Act, 1959 because the definition covered movable property and the Copyright Act was irrelevant to sales tax liability. The transfer of title in movable items therefore did not escape the concept of sale of goods. However, the solitary sale was not shown to have been made in the course of business: the assessee was not a film producer, only one such transaction was shown, and no profit motive or business activity was established. The transaction was accordingly not exigible to tax. en-us Wed, 02 Dec 1987 00:00:00 +0530 Wed, 11 Sep 2013 10:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102661 An incomplete film and other movable items transferred under an agreement fell within "goods" under the Madras General Sales Tax Act, 1959 because the definition covered movable property and the Copyright Act was irrelevant to sales tax liability. The transfer of title in movable items therefore did not escape the concept of sale of goods. However, the solitary sale was not shown to have been made in the course of business: the assessee was not a film producer, only one such transaction was shown, and no profit motive or business activity was established. The transaction was accordingly not exigible to tax. Case-Laws VAT and Sales Tax Wed, 02 Dec 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102661