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    <title>1973 (6) TMI 63 - MADRAS HIGH COURT</title>
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    <description>Sales of unsold newspapers and other waste generated in the course of a newspaper business were treated as connected with the assessee&#039;s main business. After the amendment to the definition of &quot;business&quot;, transactions that are incidental, ancillary, or otherwise linked to the principal trade are taxable even if they are not the assessee&#039;s core line of activity. The assessee&#039;s own registration as a dealer in unsold newspapers and waste products supported that connection. The objection that there was no separate business in waste articles failed, and the assessment on the disputed turnover was restored.</description>
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    <pubDate>Wed, 27 Jun 1973 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=150667</link>
      <description>Sales of unsold newspapers and other waste generated in the course of a newspaper business were treated as connected with the assessee&#039;s main business. After the amendment to the definition of &quot;business&quot;, transactions that are incidental, ancillary, or otherwise linked to the principal trade are taxable even if they are not the assessee&#039;s core line of activity. The assessee&#039;s own registration as a dealer in unsold newspapers and waste products supported that connection. The objection that there was no separate business in waste articles failed, and the assessment on the disputed turnover was restored.</description>
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      <pubDate>Wed, 27 Jun 1973 00:00:00 +0530</pubDate>
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