https://www.taxtmi.com/caselaws?id=151036 Sales of foodgrains supplied to workmen under an employment-related arrangement, even without profit, constitute sales and form part of taxable turnover under the Orissa Sales Tax Act. Conversely, occasional disposal of used drums, sheets, hose pipes, rejected machine parts and other discarded materials does not constitute sales in the course of business merely because consideration is received. Taxability of such scrap disposals depends on frequency, continuity and commercial character demonstrating an intention to trade in those goods. Tax liability therefore applies to foodgrain supplies to workmen but not to casual sales of scrap and unserviceable materials. 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 Sales of foodgrains supplied to workmen under an employment-related arrangement, even without profit, constitute sales and form part of taxable turnover under the Orissa Sales Tax Act. Conversely, occasional disposal of used drums, sheets, hose pipes, rejected machine parts and other discarded materials does not constitute sales in the course of business merely because consideration is received. Taxability of such scrap disposals depends on frequency, continuity and commercial character demonstrating an intention to trade in those goods. Tax liability therefore applies to foodgrain supplies to workmen but not to casual sales of scrap and unserviceable materials. Case-Laws VAT and Sales Tax Thu, 06 Nov 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151036