https://www.taxtmi.com/caselaws?id=150152 The High Court of Madras dismissed the tax cases of an assessee engaged in the manufacture of machine screws, ruling that the sale of scrap was not considered part of their business activities. The court emphasized that the primary business of the assessee was the manufacture of machine screws, not the sale of scrap, and therefore, the disposal of scrap did not fall within the scope of their business operations. en-us Tue, 10 Aug 1971 00:00:00 +0530 Thu, 09 May 2013 14:28:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150152 The High Court of Madras dismissed the tax cases of an assessee engaged in the manufacture of machine screws, ruling that the sale of scrap was not considered part of their business activities. The court emphasized that the primary business of the assessee was the manufacture of machine screws, not the sale of scrap, and therefore, the disposal of scrap did not fall within the scope of their business operations. Case-Laws VAT and Sales Tax Tue, 10 Aug 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150152