Supreme Court Upholds High Court Decision for Assessee on Discarded Items and Coal, but Allows State Appeal on By-Products and Waste Caustic Liquor. Sales Tax Liability Under Bombay Sales Tax Act, 1953 Determined by Whether Assessee Carried on Business of Selling Each Commodity; By-Products and Subsidiary Products Taxable as Incidental to Main Manufacturing Business, While Discarded Stores and Coal Not Taxable Absent Cogent Evidence of Intention....
The respondent company carried on the business of manufacturing and selling cotton textiles. In the account year 1953-54, besides selling cloth, the company sold coal and 25 different items of discard...




