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1968 (8) TMI 165 - SC - VAT and Sales TaxWhether the turnover of inter-State sales of rubber is taxable under the Central Sales Tax Act, 1956? Held that:- Appeal dismissed. The only facts found are that the assessee was a public limited company which was engaged in the business of planting and growing rubber trees and converting the latex obtained from the trees into rubber sheets and regularly selling the rubber sheets thus produced by it. It was argued for the appellant that the company was registered as a "dealer" as defined under section 2(b) of the Act. But this fact in itself is not decisive on the question as to whether the turnover of inter-State sales of rubber is taxable under the Act.
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