https://www.taxtmi.com/caselaws?id=128479 For sales tax purposes, a transaction is includible in turnover if it has a reasonable connection with the dealer's normal business activity; a solitary sale is not excluded merely because it is isolated, and the ship sale here was treated as part of the applicant's ship-breaking business. The Assistant Collector also had jurisdiction to revise the assessment under the Collector's delegated powers, since delegation under the statute carried coextensive authority within its limits. The sale was held to have occurred within the State of Bombay because it was completed in Bombay docks, and it did not qualify for export exemption since the export was not an integral and compulsory consequence of the sale. en-us Wed, 11 Apr 1962 00:00:00 +0530 Sat, 06 Apr 2013 12:20:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128479 For sales tax purposes, a transaction is includible in turnover if it has a reasonable connection with the dealer's normal business activity; a solitary sale is not excluded merely because it is isolated, and the ship sale here was treated as part of the applicant's ship-breaking business. The Assistant Collector also had jurisdiction to revise the assessment under the Collector's delegated powers, since delegation under the statute carried coextensive authority within its limits. The sale was held to have occurred within the State of Bombay because it was completed in Bombay docks, and it did not qualify for export exemption since the export was not an integral and compulsory consequence of the sale. Case-Laws VAT and Sales Tax Wed, 11 Apr 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128479