1990 (1) TMI 288

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..... PARIPOORNAN, J.-In this tax revision case, the Revenue seeks to revise the order of the Sales Tax Appellate Tribunal dated 25th January, 1989 in T.A. No. 469 of 1985. The respondent-assessee is doing business in *Special leave against this judgment was granted to the State by the Supreme Court on 2nd April, 1991 in S.L.P. (Civil) No. 13275 of 1990: See [1991] 81 STC FRSC 9, Sl. No. 30. timber lo....

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.... Commercial Tax Officer [1975] 35 STC 262 (AP) and Chiranjitlal Anand v. State of Assam [1975] 35 STC 442 (Gauhati). For the purpose of Sales Tax Act, goods may include animals. The proceeds obtained by the sale of the elephant may be taken in for the purpose of taxable turnover. Even so, the question is whether it could be said that the assessee was carrying on business as defined in section 2....