Inclusive definition of business under sales tax law covers newspaper-related purchase activity despite newspapers being excluded as goods.

Under the Gujarat Sales Tax Act, 1969, the inclusive definition of "business" in the term "dealer" was construed broadly and was not limited by the exclusion of newspapers from "goods". Business activity connected with newspaper publication did not cease to be "business" merely because newspapers themselves were not taxable as goods. Reading the definitions of "dealer" and "business" together did not justify a narrower construction, as that would effectively rewrite the statute and create an unintended route to avoid tax on purchase turnover. The dealer was therefore treated as falling within the definition of dealer in relation to its purchase activity connected with newspaper publication.

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Issues: Whether the term "business" in the definition of "dealer" under the Gujarat Sales Tax Act, 1969 is confined to activity in "goods" only, so as to exclude business activity connected with newspapers, and whether the dealer carrying on publication and purchase activity in relation to newspapers falls within that definition.

Analysis: The definition of "business" in the Act is inclusive and is not confined by the definition of "goods". Newspapers are excluded from "goods" for sales tax purposes, but that exclusion does not imply that business activity connected with newspapers is excluded from the statutory concept of business. Reading the definitions of "dealer" and "business" together does not justify a restricted construction, because such a reading would amount to rewriting the statute. The object of excluding newspapers from tax is achieved without excluding persons who purchase taxable goods in connection with newspaper publication. A narrow construction would also create an unreasonable avenue for avoiding tax on purchase turnover.

Conclusion: The dealer was rightly held to be a dealer under the Act in respect of its purchase activity connected with newspaper publication, and the answer to the referred question is in the affirmative in favour of the Revenue.

Ratio Decidendi: An inclusive statutory definition of "business" will not be read down to exclude business activity merely because the commodity involved is not taxable as "goods", unless the statute expressly so provides.

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