https://www.taxtmi.com/caselaws?id=145200 Catering activity in railway refreshment rooms was treated as part of the Railway's business for sales tax purposes because it was continuous, regular and integrated with passenger service, rather than a disconnected activity. The Madras General Sales Tax Act definitions of "business", "dealer" and "sale" were applied to the relevant assessment period, and the 1964 amendment was noted as removing profit motive as a necessary element of business. The validating provision in section 9 was also described as curing past levies on sales made in the course of business, thereby sustaining the pre-1962 tax demand for the relevant period. en-us Mon, 05 Dec 1966 00:00:00 +0530 Tue, 23 Apr 2013 10:25:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=145200 Catering activity in railway refreshment rooms was treated as part of the Railway's business for sales tax purposes because it was continuous, regular and integrated with passenger service, rather than a disconnected activity. The Madras General Sales Tax Act definitions of "business", "dealer" and "sale" were applied to the relevant assessment period, and the 1964 amendment was noted as removing profit motive as a necessary element of business. The validating provision in section 9 was also described as curing past levies on sales made in the course of business, thereby sustaining the pre-1962 tax demand for the relevant period. Case-Laws VAT and Sales Tax Mon, 05 Dec 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=145200