https://www.taxtmi.com/caselaws?id=155344 Sales through a workers' canteen were treated as part of the assessee's commercial activity because the canteen was maintained under the relevant statutory regime, so the sale proceeds formed part of gross and taxable turnover under the Orissa Sales Tax Act. By contrast, occasional disposal of unserviceable materials such as empty drums, scraps and waste did not amount to business activity unless carried on regularly as a commercial venture with trade-like attributes; such transactions were not enough to make the assessee a dealer for those sales. One issue was therefore decided against the assessee and the other in its favour. en-us Wed, 14 Jan 1987 00:00:00 +0530 Tue, 03 Sep 2013 16:44:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155344 Sales through a workers' canteen were treated as part of the assessee's commercial activity because the canteen was maintained under the relevant statutory regime, so the sale proceeds formed part of gross and taxable turnover under the Orissa Sales Tax Act. By contrast, occasional disposal of unserviceable materials such as empty drums, scraps and waste did not amount to business activity unless carried on regularly as a commercial venture with trade-like attributes; such transactions were not enough to make the assessee a dealer for those sales. One issue was therefore decided against the assessee and the other in its favour. Case-Laws VAT and Sales Tax Wed, 14 Jan 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155344