https://www.taxtmi.com/caselaws?id=102950 A railway's disposal of unclaimed goods, scrap and unserviceable material was treated as business for sales tax purposes because the sales were incidental or ancillary to its principal carriage business and were made under a statutory right of disposal. Repeated and regular sales for consideration brought the activity within the statutory concept of business under the Bengal Finance (Sales Tax) Act, 1941. The sale of scrap and unserviceable material was also governed by the same principle applied to railway stores. On that reasoning, the railway was held to be a dealer liable to assessment under the Act. en-us Fri, 28 Apr 1989 00:00:00 +0530 Wed, 18 Nov 2015 16:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102950 A railway's disposal of unclaimed goods, scrap and unserviceable material was treated as business for sales tax purposes because the sales were incidental or ancillary to its principal carriage business and were made under a statutory right of disposal. Repeated and regular sales for consideration brought the activity within the statutory concept of business under the Bengal Finance (Sales Tax) Act, 1941. The sale of scrap and unserviceable material was also governed by the same principle applied to railway stores. On that reasoning, the railway was held to be a dealer liable to assessment under the Act. Case-Laws VAT and Sales Tax Fri, 28 Apr 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102950