https://www.taxtmi.com/caselaws?id=149780 Regular and continuous sales of coal ash, cinders and empty drums by a manufacturer were treated as business sales because their volume, frequency and repeated sale to different purchasers showed a profit-making commercial activity rather than mere disposal of waste. The sale proceeds were credited in the coal consumption accounts and increased commercial profits, supporting the finding that the transactions formed part of the assessee's business. Accordingly, the sales were held includible in taxable turnover under the Madhya Pradesh General Sales Tax Act, 1958. en-us Thu, 18 Sep 1969 00:00:00 +0530 Fri, 03 May 2013 14:33:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149780 Regular and continuous sales of coal ash, cinders and empty drums by a manufacturer were treated as business sales because their volume, frequency and repeated sale to different purchasers showed a profit-making commercial activity rather than mere disposal of waste. The sale proceeds were credited in the coal consumption accounts and increased commercial profits, supporting the finding that the transactions formed part of the assessee's business. Accordingly, the sales were held includible in taxable turnover under the Madhya Pradesh General Sales Tax Act, 1958. Case-Laws VAT and Sales Tax Thu, 18 Sep 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149780