Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + SC VAT and Sales Tax - 1986 (4) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1986 (4) TMI 321 - SUPREME COURTSales tax liability - Held that:- Appeal dismissed. The business of selling the surplus copies as waste paper attracted sales tax, having regard to the terms of clause (d) of section 2 of the Act, which defines the expression "business", as it stood at the relevant time. Thus the High Court is plainly right in maintaining the sales tax assessment on the turnover of the surplus copies of newspapers sold as waste paper.
|