https://www.taxtmi.com/caselaws?id=128476 Supply of food-grains and groceries by a planter to labourers as an estate amenity, with the value adjusted against wages and no profit motive, was treated as outside the concept of business under the Madras General Sales Tax Act, 1959. The inclusive definition of "business" removed only the need for actual profit accrual, but did not eliminate the requirement of a profit-making motive. On that construction, such supply transactions were not commercial sales exigible to tax, and the earlier legal position remained unchanged. en-us Wed, 27 Jun 1962 00:00:00 +0530 Sat, 06 Apr 2013 11:47:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128476 Supply of food-grains and groceries by a planter to labourers as an estate amenity, with the value adjusted against wages and no profit motive, was treated as outside the concept of business under the Madras General Sales Tax Act, 1959. The inclusive definition of "business" removed only the need for actual profit accrual, but did not eliminate the requirement of a profit-making motive. On that construction, such supply transactions were not commercial sales exigible to tax, and the earlier legal position remained unchanged. Case-Laws VAT and Sales Tax Wed, 27 Jun 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128476