https://www.taxtmi.com/caselaws?id=150407 The amended definition of "business" under the Bengal Finance (Sales Tax) Act, 1941 was applied retrospectively, but the railway's sale of unclaimed and unconnected goods under section 56 of the Indian Railways Act, 1890 remained only an incidental statutory power tied to its primary carriage function. Because those disposals did not amount to an independent business of selling goods, and were not incidental or ancillary to any underlying selling business, the railway was not a dealer within section 2(c) for those transactions. en-us Fri, 18 May 1973 00:00:00 +0530 Thu, 16 May 2013 14:21:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150407 The amended definition of "business" under the Bengal Finance (Sales Tax) Act, 1941 was applied retrospectively, but the railway's sale of unclaimed and unconnected goods under section 56 of the Indian Railways Act, 1890 remained only an incidental statutory power tied to its primary carriage function. Because those disposals did not amount to an independent business of selling goods, and were not incidental or ancillary to any underlying selling business, the railway was not a dealer within section 2(c) for those transactions. Case-Laws VAT and Sales Tax Fri, 18 May 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150407