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    <title>1976 (11) TMI 184 - MADRAS HIGH COURT</title>
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    <description>Sales of glazed newsprint purchased for a discontinued publication remained connected to the assessee&#039;s printing and publishing business and were treated as incidental or ancillary transactions within the expanded statutory meaning of &quot;business&quot;; the turnover was therefore taxable. Sale proceeds from print waste and cut waste were likewise held to arise from the same business activity, as unused or unserviceable materials generated in the course of operations, and were includible in assessable turnover. The revision succeeded and the disputed turnovers were restored to tax.</description>
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    <pubDate>Thu, 04 Nov 1976 00:00:00 +0530</pubDate>
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      <title>1976 (11) TMI 184 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=151480</link>
      <description>Sales of glazed newsprint purchased for a discontinued publication remained connected to the assessee&#039;s printing and publishing business and were treated as incidental or ancillary transactions within the expanded statutory meaning of &quot;business&quot;; the turnover was therefore taxable. Sale proceeds from print waste and cut waste were likewise held to arise from the same business activity, as unused or unserviceable materials generated in the course of operations, and were includible in assessable turnover. The revision succeeded and the disputed turnovers were restored to tax.</description>
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      <pubDate>Thu, 04 Nov 1976 00:00:00 +0530</pubDate>
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