https://www.taxtmi.com/caselaws?id=154203 Ancillary sales of used packing materials and other unserviceable articles were treated as part of taxable turnover under the extended definition of business because such sales were incidental to the dealer's business and need not form its main activity. The purchase turnover of locally bought raw hides and skins was also held taxable under the State sales tax law, even though the manufactured tanned hides and skins were later sold in inter-State trade and taxed under Central sales tax, because raw hides and skins and tanned hides and skins were treated as distinct commodities. Both items were therefore brought to tax. en-us Sat, 23 Apr 1983 00:00:00 +0530 Sat, 10 Aug 2013 11:02:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154203 Ancillary sales of used packing materials and other unserviceable articles were treated as part of taxable turnover under the extended definition of business because such sales were incidental to the dealer's business and need not form its main activity. The purchase turnover of locally bought raw hides and skins was also held taxable under the State sales tax law, even though the manufactured tanned hides and skins were later sold in inter-State trade and taxed under Central sales tax, because raw hides and skins and tanned hides and skins were treated as distinct commodities. Both items were therefore brought to tax. Case-Laws VAT and Sales Tax Sat, 23 Apr 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154203