https://www.taxtmi.com/caselaws?id=153037 The case involved a dispute over the liability of turnover from the sale of redundant machine parts to Central sales tax. The Board of Revenue applied the definition of "business" from the Tamil Nadu General Sales Tax Act, but the Court clarified that liability under the Central Sales Tax Act requires the seller to be a dealer in the specific commodity sold. The Court emphasized the importance of distinguishing between definitions under different sales tax acts and noted the impact of the 1976 amendment to the Central Sales Tax Act. The appeal was allowed, setting aside the Board of Revenue's order. en-us Thu, 18 Dec 1980 00:00:00 +0530 Tue, 16 Jul 2013 15:10:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153037 The case involved a dispute over the liability of turnover from the sale of redundant machine parts to Central sales tax. The Board of Revenue applied the definition of "business" from the Tamil Nadu General Sales Tax Act, but the Court clarified that liability under the Central Sales Tax Act requires the seller to be a dealer in the specific commodity sold. The Court emphasized the importance of distinguishing between definitions under different sales tax acts and noted the impact of the 1976 amendment to the Central Sales Tax Act. The appeal was allowed, setting aside the Board of Revenue's order. Case-Laws VAT and Sales Tax Thu, 18 Dec 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153037