https://www.taxtmi.com/caselaws?id=156118 Purchase tax was held inapplicable on building materials bought for repairs, renewal and maintenance of business premises because such expenditure was merely incidental to keeping the premises usable and did not amount to carrying on a building business. Purchase tax was also held not leviable on tyres purchased for trucks plying for public hire, as that transport activity did not make the assessee a dealer in goods for the purpose of purchase tax. The Tribunal's reference to a larger Bench was upheld as justified because it arose from a prior divergence of views in a connected matter. The substantive purchase-tax issues were resolved in favour of the assessee. en-us Wed, 16 Aug 1989 00:00:00 +0530 Fri, 13 Sep 2013 17:21:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156118 Purchase tax was held inapplicable on building materials bought for repairs, renewal and maintenance of business premises because such expenditure was merely incidental to keeping the premises usable and did not amount to carrying on a building business. Purchase tax was also held not leviable on tyres purchased for trucks plying for public hire, as that transport activity did not make the assessee a dealer in goods for the purpose of purchase tax. The Tribunal's reference to a larger Bench was upheld as justified because it arose from a prior divergence of views in a connected matter. The substantive purchase-tax issues were resolved in favour of the assessee. Case-Laws VAT and Sales Tax Wed, 16 Aug 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156118