https://www.taxtmi.com/caselaws?id=101118 The amended definition of "business" under the Rajasthan Sales Tax Act was treated as wide enough to cover trade, commerce, manufacture, and transactions incidental or ancillary to them, even without a profit motive. On that basis, sales by the Railway of unserviceable materials and scrap could fall within taxable business activity. The Court also regarded the Railway's transportation activity as commerce, making such sales incidental or ancillary to that commerce. The retrospective operation of the amendment was considered within legislative competence, so the sales of scrap and unserviceable materials were brought within the charging framework. en-us Tue, 09 Dec 1975 00:00:00 +0530 Wed, 13 Sep 2017 13:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101118 The amended definition of "business" under the Rajasthan Sales Tax Act was treated as wide enough to cover trade, commerce, manufacture, and transactions incidental or ancillary to them, even without a profit motive. On that basis, sales by the Railway of unserviceable materials and scrap could fall within taxable business activity. The Court also regarded the Railway's transportation activity as commerce, making such sales incidental or ancillary to that commerce. The retrospective operation of the amendment was considered within legislative competence, so the sales of scrap and unserviceable materials were brought within the charging framework. Case-Laws VAT and Sales Tax Tue, 09 Dec 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101118