https://www.taxtmi.com/caselaws?id=152438 Canteen sales and sales of old surplus and discarded materials were not exigible to tax under the Bengal Finance (Sales Tax) Act, 1941, because the amended extended definition of "business" could not be applied retrospectively to bring those transactions within the charging provision. The Court treated the point as governed by its earlier ruling striking down the retrospective operation of that definition as ultra vires, so the impugned sales remained outside taxable business transactions under the Act as then stood. The reference was answered in favour of the assessee. en-us Tue, 13 Jun 1978 00:00:00 +0530 Wed, 03 Jul 2013 16:10:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152438 Canteen sales and sales of old surplus and discarded materials were not exigible to tax under the Bengal Finance (Sales Tax) Act, 1941, because the amended extended definition of "business" could not be applied retrospectively to bring those transactions within the charging provision. The Court treated the point as governed by its earlier ruling striking down the retrospective operation of that definition as ultra vires, so the impugned sales remained outside taxable business transactions under the Act as then stood. The reference was answered in favour of the assessee. Case-Laws VAT and Sales Tax Tue, 13 Jun 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152438