https://www.taxtmi.com/caselaws?id=166240 Regular and systematic sale of unserviceable dry cows by a dairy business was treated as an activity in the course of business, not an isolated or casual disposal. The frequency, regularity and volume of the transactions, together with the substantial annual proceeds, showed that the assessee was dealing in such sales as part of maintaining and replenishing its productive stock. On that basis, the proceeds were held to form part of the taxable turnover under the sales tax law, and the assessee was regarded as a dealer for sales tax purposes. en-us Fri, 07 Jul 1961 00:00:00 +0530 Wed, 03 Sep 2014 14:55:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166240 Regular and systematic sale of unserviceable dry cows by a dairy business was treated as an activity in the course of business, not an isolated or casual disposal. The frequency, regularity and volume of the transactions, together with the substantial annual proceeds, showed that the assessee was dealing in such sales as part of maintaining and replenishing its productive stock. On that basis, the proceeds were held to form part of the taxable turnover under the sales tax law, and the assessee was regarded as a dealer for sales tax purposes. Case-Laws VAT and Sales Tax Fri, 07 Jul 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166240