https://www.taxtmi.com/caselaws?id=102069 Under the extended definition of "business" in the Tamil Nadu General Sales Tax Act, transactions need not themselves be a separate trade or profit-making venture if they are connected with, or incidental or ancillary to, an existing manufacturing activity. The Supreme Court held that maintaining a store for sale of provisions to workmen in a textile factory was incidental to the assessee's textile manufacturing business and was not extraneous to the establishment. The sales in the workmen's store therefore fell within section 2(d) and were taxable, and the assessment by the sales tax authorities was restored. en-us Fri, 01 Aug 1980 00:00:00 +0530 Wed, 18 Nov 2015 15:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102069 Under the extended definition of "business" in the Tamil Nadu General Sales Tax Act, transactions need not themselves be a separate trade or profit-making venture if they are connected with, or incidental or ancillary to, an existing manufacturing activity. The Supreme Court held that maintaining a store for sale of provisions to workmen in a textile factory was incidental to the assessee's textile manufacturing business and was not extraneous to the establishment. The sales in the workmen's store therefore fell within section 2(d) and were taxable, and the assessment by the sales tax authorities was restored. Case-Laws VAT and Sales Tax Fri, 01 Aug 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102069