https://www.taxtmi.com/caselaws?id=151240 Expanded sales-tax definitions can reach transactions incidental or ancillary to a dealer's business, so sales of miscellaneous empties and discarded materials were held taxable. An exemption notification for agricultural implements was construed to cover parts of such implements as well, because the term "implements" was not confined to complete goods and the context supported inclusion of castings used in a mould board plough; those sales were therefore exempt. A revision notice was not invalid merely because it did not expressly cite the revisional provision, since the authority's power to revise existed and the notice otherwise disclosed the intention to reopen the assessment. en-us Thu, 21 Apr 1977 00:00:00 +0530 Mon, 03 Jun 2013 09:59:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151240 Expanded sales-tax definitions can reach transactions incidental or ancillary to a dealer's business, so sales of miscellaneous empties and discarded materials were held taxable. An exemption notification for agricultural implements was construed to cover parts of such implements as well, because the term "implements" was not confined to complete goods and the context supported inclusion of castings used in a mould board plough; those sales were therefore exempt. A revision notice was not invalid merely because it did not expressly cite the revisional provision, since the authority's power to revise existed and the notice otherwise disclosed the intention to reopen the assessment. Case-Laws VAT and Sales Tax Thu, 21 Apr 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151240