https://www.taxtmi.com/caselaws?id=155285 Sale of unserviceable stores and discarded mill items, including scrap, dyes, chemicals, broken iron hoops, obsolete machinery and coal ash, was held exigible to sales tax under the M.P. General Sales Tax Act, 1958. The expanded definition of "business" in section 2(bb) covered transactions incidental or ancillary to the assessee's manufacturing activity, so the assessee remained a dealer under section 2(d) even though some goods, such as cloth, were tax-free. Tax-free turnover affected only computation, not dealer status. Sales of discarded materials and obsolete machinery were connected with the running of the mills, and coal ash was treated as a distinct by-product of manufacture. The constitutional objection based on capital assets was rejected. en-us Tue, 04 Aug 1987 00:00:00 +0530 Mon, 02 Sep 2013 18:53:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155285 Sale of unserviceable stores and discarded mill items, including scrap, dyes, chemicals, broken iron hoops, obsolete machinery and coal ash, was held exigible to sales tax under the M.P. General Sales Tax Act, 1958. The expanded definition of "business" in section 2(bb) covered transactions incidental or ancillary to the assessee's manufacturing activity, so the assessee remained a dealer under section 2(d) even though some goods, such as cloth, were tax-free. Tax-free turnover affected only computation, not dealer status. Sales of discarded materials and obsolete machinery were connected with the running of the mills, and coal ash was treated as a distinct by-product of manufacture. The constitutional objection based on capital assets was rejected. Case-Laws VAT and Sales Tax Tue, 04 Aug 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155285