https://www.taxtmi.com/caselaws?id=150733 After the statutory expansion of the concept of business, sales are taxable where the goods sold are connected with the dealer's business, even if the dealer does not ordinarily trade in that commodity. The supply of fertilisers by the mills to cane-growers was treated as a sale because property passed for a price and the transactions were recorded as sales; the bye-laws did not create an agency relationship, so tax was payable. The sale of press-mud, a by-product generated in manufacture and later sold, was also taxable because a separate trading activity in that commodity was unnecessary. en-us Wed, 18 Jul 1973 00:00:00 +0530 Wed, 22 May 2013 11:02:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150733 After the statutory expansion of the concept of business, sales are taxable where the goods sold are connected with the dealer's business, even if the dealer does not ordinarily trade in that commodity. The supply of fertilisers by the mills to cane-growers was treated as a sale because property passed for a price and the transactions were recorded as sales; the bye-laws did not create an agency relationship, so tax was payable. The sale of press-mud, a by-product generated in manufacture and later sold, was also taxable because a separate trading activity in that commodity was unnecessary. Case-Laws VAT and Sales Tax Wed, 18 Jul 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150733