TaxTMI 
TaxTMI 
1980 (12) TMI 173
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....ler in confectionery. The turnover in dispute related to the sale of machine parts which were considered by the assessee as redundant and no longer useful. That the impugned transactions are inter-State sales is not in dispute. The only question for consideration was whether the turnover is liable to Central sales tax. The Appellate Assistant Commissioner held that the turnover is not liable to sa....
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....ness" in the Central Sales Tax Act, the definition in the Tamil Nadu General Sales Tax Act can be applied in respect of the transactions falling under the Central Sales Tax Act. On that reasoning and in view of the decision of the Supreme Court in State of Tamil Nadu v. Burmah Shell Co. Ltd.(1), wherein it was held that all incidental sales are also liable to tax, it held that the disputed turnove....
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....ss in that commodity. That was a case where the assesseecompany, whose main business was manufacture and sale of machinery and parts of machinery and accessories, imported in 1952, two arc furnaces for the purpose of having them installed as a part of the plant in its foundry. When it found those furnaces to be unsuitable for the purpose for which they had been purchased, it sold them to a person ....
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....stion, the sale is not liable to tax. This decision directly covers the point involved in this tax appeal. The Board of Revenue purported to rely on the decision of the Supreme Court in State of Tamil Nadu v. Burmah Shell Co. Ltd.[1973] 31 S.T.C. 426 (S.C.)., which was rendered with reference to the definitions of "dealer" and "business" in the Tamil Nadu General Sales Tax Act. In fact, the Suprem....