https://www.taxtmi.com/caselaws?id=150185 Supply of goods to employees on hire-purchase without profit motive was held not to attract sales tax because the activity was not carried on in a commercial sense and no profit element was shown. Sale of scrap iron and waste generated in the manufacturing process was held taxable because such scrap formed a subsidiary product of the business and was sold regularly in the ordinary course when sufficient quantities accumulated. The reference thus reflected divided success, with the first issue decided for the assessee and the second for the department. en-us Thu, 14 Oct 1971 00:00:00 +0530 Thu, 09 May 2013 17:58:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150185 Supply of goods to employees on hire-purchase without profit motive was held not to attract sales tax because the activity was not carried on in a commercial sense and no profit element was shown. Sale of scrap iron and waste generated in the manufacturing process was held taxable because such scrap formed a subsidiary product of the business and was sold regularly in the ordinary course when sufficient quantities accumulated. The reference thus reflected divided success, with the first issue decided for the assessee and the second for the department. Case-Laws VAT and Sales Tax Thu, 14 Oct 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150185