https://www.taxtmi.com/caselaws?id=152878 Sales of discarded or unserviceable goods arising incidentally in manufacture are not taxable as business turnover unless the revenue proves that the dealer intended to carry on a separate business in those goods. The charging provision applies only where the assessee is engaged in the business of selling the commodity in question, and that intention must be shown by cogent evidence, including volume, frequency, continuity and regularity of sales. On the stated facts, the assessee was a dealer in glass bangles and not in coal-dust, and no material established a separate business in coal-dust. The coal-dust sales were therefore treated as outside taxable turnover. en-us Fri, 27 Jul 1979 00:00:00 +0530 Fri, 12 Jul 2013 12:00:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152878 Sales of discarded or unserviceable goods arising incidentally in manufacture are not taxable as business turnover unless the revenue proves that the dealer intended to carry on a separate business in those goods. The charging provision applies only where the assessee is engaged in the business of selling the commodity in question, and that intention must be shown by cogent evidence, including volume, frequency, continuity and regularity of sales. On the stated facts, the assessee was a dealer in glass bangles and not in coal-dust, and no material established a separate business in coal-dust. The coal-dust sales were therefore treated as outside taxable turnover. Case-Laws VAT and Sales Tax Fri, 27 Jul 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152878