https://www.taxtmi.com/caselaws?id=150770 Recurring sales of empty gunny bags arising from the assessee's business were held to form part of taxable turnover under the Kerala General Sales Tax Act, 1963, because the statutory definitions of dealer, casual trader, sale, and turnover covered business-connected transactions beyond the dealer's principal commodity. The court rejected the view that the bags were merely discarded materials outside business activity, noting their repeated commercial disposal and the amended breadth of the statutory scheme. As a result, the assessee was brought within the assessment net and the assessment was restored, with the Tribunal's exemption set aside. en-us Thu, 10 Apr 1975 00:00:00 +0530 Wed, 22 May 2013 15:10:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150770 Recurring sales of empty gunny bags arising from the assessee's business were held to form part of taxable turnover under the Kerala General Sales Tax Act, 1963, because the statutory definitions of dealer, casual trader, sale, and turnover covered business-connected transactions beyond the dealer's principal commodity. The court rejected the view that the bags were merely discarded materials outside business activity, noting their repeated commercial disposal and the amended breadth of the statutory scheme. As a result, the assessee was brought within the assessment net and the assessment was restored, with the Tribunal's exemption set aside. Case-Laws VAT and Sales Tax Thu, 10 Apr 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150770