https://www.taxtmi.com/caselaws?id=150608 The amended definition of "business" under the Madras General Sales Tax Act brought within tax net sales incidental or ancillary to trade or manufacture, even without profit motive, so canteen sales of refreshments were taxable. Sales of cotton yarn were treated as sales in the course of export because the export was occasioned by the sale and the transaction was inseparably linked to shipment on f.o.b. terms, with goods specially packed, consigned for export and deliverable only against export documents; such sales were therefore exempt. en-us Tue, 31 Jul 1973 00:00:00 +0530 Mon, 20 May 2013 13:59:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150608 The amended definition of "business" under the Madras General Sales Tax Act brought within tax net sales incidental or ancillary to trade or manufacture, even without profit motive, so canteen sales of refreshments were taxable. Sales of cotton yarn were treated as sales in the course of export because the export was occasioned by the sale and the transaction was inseparably linked to shipment on f.o.b. terms, with goods specially packed, consigned for export and deliverable only against export documents; such sales were therefore exempt. Case-Laws VAT and Sales Tax Tue, 31 Jul 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150608