https://www.taxtmi.com/caselaws?id=153677 Supply of diesel to hired lorries was treated as taxable turnover because the contractors were under no obligation to take diesel, the supply came from the assessee's own bunk, and the transfer satisfied the statutory notion of sale. Supply of chemical fertilisers to shareholder-members was not treated as a sale, because the co-operative society's bye-laws showed that procurement and supply were part of its objects and it acted as agent for members. Sale of scrap and by-products was includible in turnover because it was regular, continuous and incidental to the main business. The value of gunny bags used for delivery of sugar was excluded, as no express or implied sale of the bags was proved and they were only the vehicle for transport. en-us Tue, 02 Nov 1982 00:00:00 +0530 Fri, 26 Jul 2013 18:41:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153677 Supply of diesel to hired lorries was treated as taxable turnover because the contractors were under no obligation to take diesel, the supply came from the assessee's own bunk, and the transfer satisfied the statutory notion of sale. Supply of chemical fertilisers to shareholder-members was not treated as a sale, because the co-operative society's bye-laws showed that procurement and supply were part of its objects and it acted as agent for members. Sale of scrap and by-products was includible in turnover because it was regular, continuous and incidental to the main business. The value of gunny bags used for delivery of sugar was excluded, as no express or implied sale of the bags was proved and they were only the vehicle for transport. Case-Laws VAT and Sales Tax Tue, 02 Nov 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153677