https://www.taxtmi.com/caselaws?id=151036 Sale of foodgrains supplied to workmen under an employment-related arrangement was treated as a sale within the Orissa Sales Tax Act and included in taxable turnover, so tax liability was upheld on that item. By contrast, occasional disposal of used drums, G.I. sheets, unserviceable hose pipes, rejected machine parts and similar scrap did not amount to carrying on business in those goods; casual realisation from discarded materials was not exigible to sales tax, so liability was rejected on that item. The note also records that the issue relating to cement and steel supplies was not adjudicated and remained outside the final determination. en-us Thu, 06 Nov 1975 00:00:00 +0530 Mon, 27 May 2013 17:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151036 Sale of foodgrains supplied to workmen under an employment-related arrangement was treated as a sale within the Orissa Sales Tax Act and included in taxable turnover, so tax liability was upheld on that item. By contrast, occasional disposal of used drums, G.I. sheets, unserviceable hose pipes, rejected machine parts and similar scrap did not amount to carrying on business in those goods; casual realisation from discarded materials was not exigible to sales tax, so liability was rejected on that item. The note also records that the issue relating to cement and steel supplies was not adjudicated and remained outside the final determination. Case-Laws VAT and Sales Tax Thu, 06 Nov 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151036