https://www.taxtmi.com/caselaws?id=153047 For assessment periods governed by the unamended definition of "business" under the Kerala General Sales Tax Act, taxability turned on whether the assessee was carrying on business in the particular commodity. Mere disposal of surplus, discarded or unserviceable items from the course of a principal business did not, by itself, establish business in those articles, and the sales of scrap and discarded materials were not business transactions within the definitions of "dealer" and "casual trader". The later enlargement of "business" from 1 July 1974 did not apply to the periods in question, so the sale proceeds of the discarded materials and scrap were excluded from taxable turnover. en-us Thu, 23 Oct 1980 00:00:00 +0530 Tue, 16 Jul 2013 16:49:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153047 For assessment periods governed by the unamended definition of "business" under the Kerala General Sales Tax Act, taxability turned on whether the assessee was carrying on business in the particular commodity. Mere disposal of surplus, discarded or unserviceable items from the course of a principal business did not, by itself, establish business in those articles, and the sales of scrap and discarded materials were not business transactions within the definitions of "dealer" and "casual trader". The later enlargement of "business" from 1 July 1974 did not apply to the periods in question, so the sale proceeds of the discarded materials and scrap were excluded from taxable turnover. Case-Laws VAT and Sales Tax Thu, 23 Oct 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153047