https://www.taxtmi.com/caselaws?id=127905 Regular disposal of surplus cotton and cotton waste arising from manufacturing can amount to an allied and incidental business activity where it bears a reasonable relation to the assessee's textile business. On that basis, the sales of such subsidiary products were treated as part of the business, allowing an intention to carry on those sales commercially to be inferred. The assessee was therefore regarded as a dealer in cotton and cotton waste, and the sales were held liable to sales tax. en-us Thu, 23 Jul 1959 00:00:00 +0530 Fri, 22 Mar 2013 17:24:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127905 Regular disposal of surplus cotton and cotton waste arising from manufacturing can amount to an allied and incidental business activity where it bears a reasonable relation to the assessee's textile business. On that basis, the sales of such subsidiary products were treated as part of the business, allowing an intention to carry on those sales commercially to be inferred. The assessee was therefore regarded as a dealer in cotton and cotton waste, and the sales were held liable to sales tax. Case-Laws VAT and Sales Tax Thu, 23 Jul 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127905