https://www.taxtmi.com/caselaws?id=158074 Under the pre-1974 definitions of "dealer" and "business" in the Kerala General Sales Tax Act, the decisive question was whether the assessees carried on the business of buying or selling discarded items such as empty tins, cashew shells and gunnies. The court treated the sale of such discarded materials as outside the assessees' taxable trading activity in those items, and accepted that the earlier Carborundum Universal Ltd. decision remained consistent with the Supreme Court's principles on the scope of "business" and "dealer". The assessees were therefore not dealers in respect of the discarded items, and the sale proceeds were not includible in taxable turnover. en-us Wed, 10 Dec 1986 00:00:00 +0530 Wed, 16 Oct 2013 14:12:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158074 Under the pre-1974 definitions of "dealer" and "business" in the Kerala General Sales Tax Act, the decisive question was whether the assessees carried on the business of buying or selling discarded items such as empty tins, cashew shells and gunnies. The court treated the sale of such discarded materials as outside the assessees' taxable trading activity in those items, and accepted that the earlier Carborundum Universal Ltd. decision remained consistent with the Supreme Court's principles on the scope of "business" and "dealer". The assessees were therefore not dealers in respect of the discarded items, and the sale proceeds were not includible in taxable turnover. Case-Laws VAT and Sales Tax Wed, 10 Dec 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158074