https://www.taxtmi.com/caselaws?id=151347 A transaction need not fall within a dealer's regular line of trade to constitute "business" under the Tamil Nadu General Sales Tax Act, 1959. The Madras HC held that the sale of imported paper and paper boards, obtained against an export licence in connection with a sea-food export business, was connected with and incidental to that existing business rather than an independent casual act. It therefore fell within the charging provisions and was taxable. The objection based on the place of business requirement was not examined, as it had not been raised before the Tribunal and required factual inquiry. en-us Thu, 09 Sep 1976 00:00:00 +0530 Tue, 04 Jun 2013 17:56:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151347 A transaction need not fall within a dealer's regular line of trade to constitute "business" under the Tamil Nadu General Sales Tax Act, 1959. The Madras HC held that the sale of imported paper and paper boards, obtained against an export licence in connection with a sea-food export business, was connected with and incidental to that existing business rather than an independent casual act. It therefore fell within the charging provisions and was taxable. The objection based on the place of business requirement was not examined, as it had not been raised before the Tribunal and required factual inquiry. Case-Laws VAT and Sales Tax Thu, 09 Sep 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151347