https://www.taxtmi.com/caselaws?id=152139 Under the enlarged statutory definition of "business" in the Madhya Pradesh General Sales Tax Act, a sale need not be driven by profit motive to fall within taxable turnover if it is incidental to, ancillary to, or connected with the dealer's business. The sale of an office-use Ambassador car by a dealer in automobiles was treated as sufficiently linked to the business activity, so its sale price was includible in taxable turnover. The absence of direct profit motive did not take the transaction outside the tax net. en-us Fri, 14 Apr 1978 00:00:00 +0530 Tue, 25 Jun 2013 14:34:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152139 Under the enlarged statutory definition of "business" in the Madhya Pradesh General Sales Tax Act, a sale need not be driven by profit motive to fall within taxable turnover if it is incidental to, ancillary to, or connected with the dealer's business. The sale of an office-use Ambassador car by a dealer in automobiles was treated as sufficiently linked to the business activity, so its sale price was includible in taxable turnover. The absence of direct profit motive did not take the transaction outside the tax net. Case-Laws VAT and Sales Tax Fri, 14 Apr 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152139