https://www.taxtmi.com/caselaws?id=158437 Sales of unserviceable, obsolete, discarded or scrap goods connected with a dealer's business were treated as incidental to trading activity and therefore formed part of taxable turnover. On that basis, such sales were exigible to sales tax. However, penalty under section 43(1) for non-inclusion of those sales and related canteen purchases was not sustained because the taxability was debatable and the surrounding facts did not support an inference of culpable intent. The disputed sales were therefore taxable, but the penalty was deleted on the facts. en-us Fri, 24 Nov 1995 00:00:00 +0530 Mon, 28 Oct 2013 18:29:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158437 Sales of unserviceable, obsolete, discarded or scrap goods connected with a dealer's business were treated as incidental to trading activity and therefore formed part of taxable turnover. On that basis, such sales were exigible to sales tax. However, penalty under section 43(1) for non-inclusion of those sales and related canteen purchases was not sustained because the taxability was debatable and the surrounding facts did not support an inference of culpable intent. The disputed sales were therefore taxable, but the penalty was deleted on the facts. Case-Laws VAT and Sales Tax Fri, 24 Nov 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158437