1990 (1) TMI 288

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..... Appellate Tribunal dated 25th January, 1989 in T.A. No. 469 of 1985. The respondent-assessee is doing business in *Special leave against this judgment was granted to the State by the Supreme Court on 2nd April, 1991 in S.L.P. (Civil) No. 13275 of 1990: See [1991] 81 STC FRSC 9, Sl. No. 30. timber logs and sizes at Trichur. The assessee sold an elephant in the assessment year 1980-81 for a consider .....

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..... 442 (Gauhati). For the purpose of Sales Tax Act, goods may include animals. The proceeds obtained by the sale of the elephant may be taken in for the purpose of taxable turnover. Even so, the question is whether it could be said that the assessee was carrying on business as defined in section 2(vi)(b) of the Act to enable the sale proceeds of the elephant to be included in the taxable turnover. .....

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