https://www.taxtmi.com/caselaws?id=128033 Rule 5(2) of the Hyderabad General Sales Tax Rules, 1950 was construed as applying only where the assessee carried on business in the very commodity purchased. A dealer's status in another line of business was insufficient, and the term "business" in section 2(e) was given a commercial sense tied to dealings in that commodity itself. Goods bought merely for consumption or use in an unrelated activity did not form taxable turnover under the rule. On that basis, tanning bark purchased for use in tanning hides and skins was held outside rule 5(2) and the purchase turnover was not liable to sales tax. en-us Tue, 22 Mar 1960 00:00:00 +0530 Tue, 26 Mar 2013 11:09:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128033 Rule 5(2) of the Hyderabad General Sales Tax Rules, 1950 was construed as applying only where the assessee carried on business in the very commodity purchased. A dealer's status in another line of business was insufficient, and the term "business" in section 2(e) was given a commercial sense tied to dealings in that commodity itself. Goods bought merely for consumption or use in an unrelated activity did not form taxable turnover under the rule. On that basis, tanning bark purchased for use in tanning hides and skins was held outside rule 5(2) and the purchase turnover was not liable to sales tax. Case-Laws VAT and Sales Tax Tue, 22 Mar 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128033