https://www.taxtmi.com/caselaws?id=150769 Sale proceeds from fallen rubber trees, twigs, empty barrels, scrap and similar unserviceable items were not taxable under the Kerala General Sales Tax Act because disposal of discarded or uneconomic capital assets did not amount to carrying on business in those goods; the revenue failed on that issue. Sale proceeds of latex barrels were includible in taxable turnover because the barrels were substantial-value containers sold as part of the assessee's ordinary commercial dealings, so the assessee's challenge failed. On the last-purchase claim, the Tribunal's rejection was set aside and the matter remitted for fresh factual enquiry on whether the goods had already suffered tax in the hands of a subsequent registered dealer. en-us Wed, 06 Aug 1975 00:00:00 +0530 Wed, 22 May 2013 14:59:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150769 Sale proceeds from fallen rubber trees, twigs, empty barrels, scrap and similar unserviceable items were not taxable under the Kerala General Sales Tax Act because disposal of discarded or uneconomic capital assets did not amount to carrying on business in those goods; the revenue failed on that issue. Sale proceeds of latex barrels were includible in taxable turnover because the barrels were substantial-value containers sold as part of the assessee's ordinary commercial dealings, so the assessee's challenge failed. On the last-purchase claim, the Tribunal's rejection was set aside and the matter remitted for fresh factual enquiry on whether the goods had already suffered tax in the hands of a subsequent registered dealer. Case-Laws VAT and Sales Tax Wed, 06 Aug 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150769