https://www.taxtmi.com/caselaws?id=152907 The Rajasthan Sales Tax Act, 1954 was applied to a railway department's sale of coal-ash because the statutory definition of "business" was construed broadly to cover trade, commerce, manufacture, and incidental or ancillary transactions, even without profit. The court treated the railway's coal-ash sales as falling within that definition and held that a general statute binds the State and its instrumentalities unless expressly or by necessary implication excluded. The absence of any exclusion for the Central Government or its departments was significant, and the later amendment expressly including them was treated as clarificatory. The railway was therefore a dealer and liable to sales tax on coal-ash sales. en-us Tue, 16 Oct 1979 00:00:00 +0530 Fri, 12 Jul 2013 16:39:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152907 The Rajasthan Sales Tax Act, 1954 was applied to a railway department's sale of coal-ash because the statutory definition of "business" was construed broadly to cover trade, commerce, manufacture, and incidental or ancillary transactions, even without profit. The court treated the railway's coal-ash sales as falling within that definition and held that a general statute binds the State and its instrumentalities unless expressly or by necessary implication excluded. The absence of any exclusion for the Central Government or its departments was significant, and the later amendment expressly including them was treated as clarificatory. The railway was therefore a dealer and liable to sales tax on coal-ash sales. Case-Laws VAT and Sales Tax Tue, 16 Oct 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152907