https://www.taxtmi.com/caselaws?id=140052 Surplus materials left after construction, including cement bags, casurina poles and iron scrap, were taxable because their regular sale had a direct and reasonable connection with the contractor's construction business. The broad definitions of "sale" and "dealer" covered transactions that formed a subsidiary business linked to the main commercial activity and undertaken with a profit motive. The sales were treated as more than a mere realisation of capital assets, so they were includible in taxable turnover and liable to assessment. The Tribunal's exclusion of those sales was therefore set aside. en-us Fri, 14 Aug 1964 00:00:00 +0530 Thu, 18 Apr 2013 10:47:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=140052 Surplus materials left after construction, including cement bags, casurina poles and iron scrap, were taxable because their regular sale had a direct and reasonable connection with the contractor's construction business. The broad definitions of "sale" and "dealer" covered transactions that formed a subsidiary business linked to the main commercial activity and undertaken with a profit motive. The sales were treated as more than a mere realisation of capital assets, so they were includible in taxable turnover and liable to assessment. The Tribunal's exclusion of those sales was therefore set aside. Case-Laws VAT and Sales Tax Fri, 14 Aug 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=140052