https://www.taxtmi.com/caselaws?id=5942 Sale proceeds from water necessarily pumped out of a mine were treated as income derived from the mine and therefore included in annual net profits liable to cess under the Bengal Cess Act, 1880. The reasoning focused on the source of the receipt: the water arose in the course of working the colliery, had to be removed for safe and proper mining operations, and when sold the receipt remained attributable to the mine itself. The distinction between casual and regular income was held irrelevant because the statute imposed no such limitation. A prior mine-profit decision was treated as consistent with charging receipts arising from the mining activity. en-us Fri, 15 Mar 1985 00:00:00 +0530 Thu, 31 Jul 2014 08:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5942 Sale proceeds from water necessarily pumped out of a mine were treated as income derived from the mine and therefore included in annual net profits liable to cess under the Bengal Cess Act, 1880. The reasoning focused on the source of the receipt: the water arose in the course of working the colliery, had to be removed for safe and proper mining operations, and when sold the receipt remained attributable to the mine itself. The distinction between casual and regular income was held irrelevant because the statute imposed no such limitation. A prior mine-profit decision was treated as consistent with charging receipts arising from the mining activity. Case-Laws VAT and Sales Tax Fri, 15 Mar 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5942