https://www.taxtmi.com/caselaws?id=150021 The Supreme Court held that the Andhra Pradesh State Road Transport Corporation is not liable to be assessed for sales tax on the sale of scrapped vehicles and other scrap material. The Court determined that the Corporation's primary function is to provide road transport services, not engage in trading activities. Selling unserviceable material through public auctions or tenders does not constitute business activities under the sales tax law. The Court emphasized that incidental transactions must be directly related to the primary business and share the nature of trade, commerce, or manufacture. Therefore, the assessment order was quashed, and the writ petition was allowed with costs. en-us Tue, 10 Mar 1970 00:00:00 +0530 Tue, 07 May 2013 18:44:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150021 The Supreme Court held that the Andhra Pradesh State Road Transport Corporation is not liable to be assessed for sales tax on the sale of scrapped vehicles and other scrap material. The Court determined that the Corporation's primary function is to provide road transport services, not engage in trading activities. Selling unserviceable material through public auctions or tenders does not constitute business activities under the sales tax law. The Court emphasized that incidental transactions must be directly related to the primary business and share the nature of trade, commerce, or manufacture. Therefore, the assessment order was quashed, and the writ petition was allowed with costs. Case-Laws VAT and Sales Tax Tue, 10 Mar 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150021