https://www.taxtmi.com/caselaws?id=104679 The Port Trust's auction sale of unclaimed, unserviceable and scrap goods did not amount to carrying on business under the Tamil Nadu General Sales Tax Act, 1959. Although the statutory definition of "business" is wide and can include incidental or ancillary activities, such sales are not treated as business where the principal statutory function is not trading and the revenue fails to show a separate intention to conduct business in those sales. As the Port Trust was constituted to perform port functions and provide services, and the auction sales were only incidental to those functions, it was not a dealer liable to sales tax and the notices were unsustainable. en-us Fri, 26 Mar 1999 00:00:00 +0530 Sat, 05 Dec 2015 13:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104679 The Port Trust's auction sale of unclaimed, unserviceable and scrap goods did not amount to carrying on business under the Tamil Nadu General Sales Tax Act, 1959. Although the statutory definition of "business" is wide and can include incidental or ancillary activities, such sales are not treated as business where the principal statutory function is not trading and the revenue fails to show a separate intention to conduct business in those sales. As the Port Trust was constituted to perform port functions and provide services, and the auction sales were only incidental to those functions, it was not a dealer liable to sales tax and the notices were unsustainable. Case-Laws VAT and Sales Tax Fri, 26 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104679