https://www.taxtmi.com/caselaws?id=151581 Sale of staple fibre bought as raw material for an existing spinning business was not treated as taxable under the Central Sales Tax Act, 1956, because the purchase was made for manufacture and not with any intention to resell. On that basis, the later sale of the unused fibre did not fall within a sale made in the course of the assessee's business under the statutory definitions of "dealer" and "sale" in section 2(b) and section 2(g). The Tribunal's view that the transaction was not taxable was upheld. en-us Wed, 19 Jan 1977 00:00:00 +0530 Fri, 07 Jun 2013 16:22:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151581 Sale of staple fibre bought as raw material for an existing spinning business was not treated as taxable under the Central Sales Tax Act, 1956, because the purchase was made for manufacture and not with any intention to resell. On that basis, the later sale of the unused fibre did not fall within a sale made in the course of the assessee's business under the statutory definitions of "dealer" and "sale" in section 2(b) and section 2(g). The Tribunal's view that the transaction was not taxable was upheld. Case-Laws VAT and Sales Tax Wed, 19 Jan 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151581