https://www.taxtmi.com/caselaws?id=158643 Turnover from water charges and from the supply of ridges and covers was held taxable because the assessee transferred property in goods for consideration in the course of business, bringing the transactions within the statutory definition of sale. By contrast, the cost of tender schedules supplied to intending allottees was not exigible to sales tax because the supply was compulsory and did not amount to trading in that commodity or an incidental business of buying and selling it. The revision succeeded only on the tender-schedule issue, and the tax finding on water charges and ridges and covers was upheld. en-us Fri, 19 Jul 1996 00:00:00 +0530 Sat, 02 Nov 2013 14:15:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158643 Turnover from water charges and from the supply of ridges and covers was held taxable because the assessee transferred property in goods for consideration in the course of business, bringing the transactions within the statutory definition of sale. By contrast, the cost of tender schedules supplied to intending allottees was not exigible to sales tax because the supply was compulsory and did not amount to trading in that commodity or an incidental business of buying and selling it. The revision succeeded only on the tender-schedule issue, and the tax finding on water charges and ridges and covers was upheld. Case-Laws VAT and Sales Tax Fri, 19 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158643