1966 (9) TMI 82 - SUPREME COURT

Whether the turnover from the goods sold by the Company was taxable?

Held that:- As already set out in dealing with "kolsi", we are of the view that waste caustic liquor may be regarded as a by-product or a subsidiary product in the course of manufacture and the sale thereof is incidental to the business of the Company and the turnover in respect of both "kolsi" and "waste caustic liquor" would be liable to sales tax.

The answer recorded by the High Court on the first question will be modified as follows: "In the negative, except as to 'kolsi' and waste caustic liquor."