https://www.taxtmi.com/caselaws?id=150359 The amended definition of "business" under section 2(1a) of the Bengal Finance (Sales Tax) Act, 1941 adopts an inclusive scope and covers transactions connected with, or ancillary or incidental to, trade, commerce or manufacture. Where the assessing authority found that sales of empty containers and other miscellaneous goods were ancillary or incidental to the manufacturer's activity, those sales fell within the statutory concept of business and were taxable. Profit motive was immaterial under the amended provision, and earlier pre-amendment authorities based on the commercial sense of business did not apply. en-us Fri, 23 Jun 1972 00:00:00 +0530 Fri, 14 Jul 2017 14:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150359 The amended definition of "business" under section 2(1a) of the Bengal Finance (Sales Tax) Act, 1941 adopts an inclusive scope and covers transactions connected with, or ancillary or incidental to, trade, commerce or manufacture. Where the assessing authority found that sales of empty containers and other miscellaneous goods were ancillary or incidental to the manufacturer's activity, those sales fell within the statutory concept of business and were taxable. Profit motive was immaterial under the amended provision, and earlier pre-amendment authorities based on the commercial sense of business did not apply. Case-Laws VAT and Sales Tax Fri, 23 Jun 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150359