1991 (9) TMI 342 - HC - VAT and Sales Tax

Summary

The Orissa High Court ruled that the sale of scrap and unserviceable materials by the assessee did not attract sales tax under the Orissa Sales Tax Act, 1947. The Court held that such transactions do not constitute business of the dealer and are not includible in the turnover for sales tax assessment. The Tribunal's view on the levy of sales tax on unserviceable materials was deemed unsustainable. The judgment favored the assessee, with no costs awarded.