Broad definition of business under sales tax law covered sale of a second-hand car where the assessee gave no contrary evidence.

The amended definition of "business" in section 2(bb) of the M.P. General Sales Tax Act, 1958 was construed broadly, so the sale of a second-hand car was not excluded merely because it was an isolated transaction. In the absence of evidence showing the purpose for which the car was purchased and used, the presumption operated against the assessee. On that basis, the Tribunal's view that the sale fell outside "business" was rejected, and the matter was decided in favour of the department.

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Issues: Whether the sale of a second hand car by the assessee was covered by the term "business" under section 2(bb) of the M.P. General Sales Tax Act, 1958.

Analysis: The amended definition of "business" in section 2(bb) of the M.P. General Sales Tax Act, 1958 was construed broadly. The sale of the second hand car could not be excluded merely because it was an isolated transaction, and the assessee failed to adduce evidence showing the purpose for which the car was purchased and used. In the absence of such evidence, the presumption operated against the assessee.

Conclusion: The Tribunal was not justified in holding that the sale of the second hand car was outside the scope of "business"; the issue was decided in favour of the department and against the assessee.

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