https://www.taxtmi.com/caselaws?id=219811 The court ruled in favor of the petitioner, a pharmaceutical company, in a case concerning the inclusion of sales of cars in their total turnover for the assessment year 2004-05. The court held that the sale of used cars was not incidental to the primary business of manufacturing and selling pharmaceutical products. Additionally, as the vehicles were already taxed under a first-point tax regime, taxing them again would be unjust. The court quashed the assessment orders, allowing the writ petition and declaring the inclusion of car sales in the turnover as legally unsustainable. No costs were awarded. en-us Fri, 14 Dec 2012 00:00:00 +0530 Tue, 29 Jul 2014 17:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219811 The court ruled in favor of the petitioner, a pharmaceutical company, in a case concerning the inclusion of sales of cars in their total turnover for the assessment year 2004-05. The court held that the sale of used cars was not incidental to the primary business of manufacturing and selling pharmaceutical products. Additionally, as the vehicles were already taxed under a first-point tax regime, taxing them again would be unjust. The court quashed the assessment orders, allowing the writ petition and declaring the inclusion of car sales in the turnover as legally unsustainable. No costs were awarded. Case-Laws VAT and Sales Tax Fri, 14 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219811