https://www.taxtmi.com/caselaws?id=153000 Under the pre-1 April 1976 Karnataka Sales Tax Act, sale proceeds from discarded railway scrap, cinder and ash were not taxable unless the seller carried on business in those goods. Mere disposal of surplus or unserviceable material did not by itself establish a business transaction. The later amendment widening the definition of business to cover incidental or ancillary transactions was inapplicable to turnovers arising before that date. On that basis, the assessments and notices for the prior period lacked legal authority. en-us Fri, 02 Jan 1981 00:00:00 +0530 Mon, 15 Jul 2013 16:05:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153000 Under the pre-1 April 1976 Karnataka Sales Tax Act, sale proceeds from discarded railway scrap, cinder and ash were not taxable unless the seller carried on business in those goods. Mere disposal of surplus or unserviceable material did not by itself establish a business transaction. The later amendment widening the definition of business to cover incidental or ancillary transactions was inapplicable to turnovers arising before that date. On that basis, the assessments and notices for the prior period lacked legal authority. Case-Laws VAT and Sales Tax Fri, 02 Jan 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153000