https://www.taxtmi.com/caselaws?id=104304 A sales tax statute that broadly defines "business" to include incidental or ancillary transactions and also includes casual dealers can bring occasional sales of surplus or obsolete items within tax net even without a regular trading activity or profit motive. Sales of unserviceable spare parts and allied materials arising from the transport business were held to be connected with the business operations and, at minimum, occasional transactions of a business nature. The respondent was therefore liable to be treated as a dealer, including a casual dealer, and the impugned sales were exigible to sales tax. en-us Thu, 28 Aug 1997 00:00:00 +0530 Wed, 18 Nov 2015 16:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104304 A sales tax statute that broadly defines "business" to include incidental or ancillary transactions and also includes casual dealers can bring occasional sales of surplus or obsolete items within tax net even without a regular trading activity or profit motive. Sales of unserviceable spare parts and allied materials arising from the transport business were held to be connected with the business operations and, at minimum, occasional transactions of a business nature. The respondent was therefore liable to be treated as a dealer, including a casual dealer, and the impugned sales were exigible to sales tax. Case-Laws VAT and Sales Tax Thu, 28 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104304