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SALES TAX APPEAL NO.K-193 OF 2000 versus SALES TAX APPEAL NO.K-193 OF 2000


Section 2 (41) of the Sales Tax Act, 1990, taxable supplies o The disposal of motor vehicles through the manufacture of old and used plant and machinery, electrical and mechanical equipment, furniture and equipments and motorcycles, could not be renovated. The taxpayer will be brought under the scope of supply, which works for the manufacture of medicinal properties and medicines and does not sell / supply old or used vehicles or furniture; a tribunal ordered to impose a sales tax. Was isolated.

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