https://www.taxtmi.com/caselaws?id=154137 Sales of old newspapers and damaged newsprint were not liable to sales tax because the assessee was not carrying on business in those commodities themselves. Liability depended on whether the goods sold could be treated as by-products or subsidiary products of the business and whether an intention to deal in them could reasonably be attributed to the assessee. Damaged newsprint was treated as spoiled or wasted raw material, not a product of the printing business, and old newspapers were either outside the definition of goods or, if treated as discarded paper, still not by-products of the business. The sales were therefore not taxable under the Bombay Sales Tax Act, 1959. en-us Wed, 14 Mar 1984 00:00:00 +0530 Thu, 08 Aug 2013 17:35:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154137 Sales of old newspapers and damaged newsprint were not liable to sales tax because the assessee was not carrying on business in those commodities themselves. Liability depended on whether the goods sold could be treated as by-products or subsidiary products of the business and whether an intention to deal in them could reasonably be attributed to the assessee. Damaged newsprint was treated as spoiled or wasted raw material, not a product of the printing business, and old newspapers were either outside the definition of goods or, if treated as discarded paper, still not by-products of the business. The sales were therefore not taxable under the Bombay Sales Tax Act, 1959. Case-Laws VAT and Sales Tax Wed, 14 Mar 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154137