TMI Blog1983 (3) TMI 244X X X X Extracts X X X X X X X X Extracts X X X X ..... cerned the year 1972-73. While completing the assessment for that year the Sales Tax Officer, Karunagappally, levied tax under section 5A in respect of value of river sand and charcoal amounting to Rs. 33,963.80 and Rs. 1,225.81 respectively. The petitioner is manufacturing concrete pipes. River sand is the raw material required for such manufacture. Charcoal is also goods used in the manufacture. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the entire river sand is purchased from one contractor and the purchase turnover of Rs. 33,963.80 exceeds the minimum turnover which makes a dealer taxable during the relevant year. Consequently it is said that irrespective of the question whether the contractor who supplies river sand to the assessee was taxed or not, irrespective of even the question whether he had registered himself as a dealer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the assessee had a turnover in excess of the minimum and irrespective of the question whether he was registered as a dealer or not he was liable to pay tax under the General Sales Tax Act. If so, it cannot be said that transaction of purchase by the assessee was under circumstances in which no tax was payable under section 5. Hence with regard to the turnover of river sand there will be no liabi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he process of manufacture of concrete pipes, the byeproducts which the dealer may choose to call as waste material but which is of commercial value, become available for sale (the sale) by him of such material would be a regular phenomena depending on his business activity and therefore such sale would also be in the course of business. It is not incidental to the business. In that view, the taxat ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
