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Sale of fixed assets---Chargeability to tax---Tribunal had found that no sales tax was leviable on disposal of fixed assets owned by assessees, since they were not trading in the items they had sold---Contention of the Authority was that such disposal constituted a "taxable activity" and it was irrelevant as to whether assessees undertook the activity for profit motive or not, thus, such sale was chargeable to tax under S.3 of the Sales Tax Act, 1990---Validity---Under S.3 of the Sales Tax Act, two conditions must be fulfilled independently for creating the charge of sales tax i.e. transaction of sale must constitute a "taxable activity" and the same should also be a "taxable supply"---Where one of such conditions was missing, the charge of sales tax would not be leviable---Expression "any...
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