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<h1>Sale of Second-Hand Car by Textile Mill Deemed 'Business' under Sales Tax Act</h1> The High Court of Madhya Pradesh held that the sale of a second-hand car by a textile mill constitutes 'business' under the M.P. General Sales Tax Act. ... - The High Court of Madhya Pradesh ruled that the sale of a second-hand car by a textile mill does fall under the definition of 'business' as per the M.P. General Sales Tax Act. The Tribunal's decision was overturned in favor of the department. (Case citation: 1985 (1) TMI 282 - MADHYA PRADESH HIGH COURT)
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