https://www.taxtmi.com/caselaws?id=152089 Under the Madras General Sales Tax Act, 1959, the revenue had no independent right of appeal under section 36 against the Appellate Assistant Commissioner's order, but an enhancement petition remained competent where the statutory scheme permitted it. The amended definition of "business" also widened taxable turnover so that sale proceeds from iron scrap could be assessed even if the dealer's main activity was manufacture and sale of other goods. The commentary notes that incidental scrap sales fall within tax liability once the definition of business is enlarged. en-us Tue, 09 Mar 1976 00:00:00 +0530 Mon, 24 Jun 2013 15:34:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152089 Under the Madras General Sales Tax Act, 1959, the revenue had no independent right of appeal under section 36 against the Appellate Assistant Commissioner's order, but an enhancement petition remained competent where the statutory scheme permitted it. The amended definition of "business" also widened taxable turnover so that sale proceeds from iron scrap could be assessed even if the dealer's main activity was manufacture and sale of other goods. The commentary notes that incidental scrap sales fall within tax liability once the definition of business is enlarged. Case-Laws VAT and Sales Tax Tue, 09 Mar 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152089