1971 (8) TMI 204 - HC - VAT and Sales Tax

Summary

The High Court of Madras dismissed the tax cases of an assessee engaged in the manufacture of machine screws, stating that the sale of scrap was not part of their business. The disposal of scrap did not indicate it was in the course of business. The court ruled that the business of the assessee was the manufacture of machine screws, not the sale of scrap.