https://www.taxtmi.com/caselaws?id=153299 Sale of storage tanks used in trading operations was treated as part of "business" under the Gujarat Sales Tax Act because the tanks were goods ancillary or incidental to the principal trade, being used to store the goods dealt in by the assessee. The Court gave the phrase "in connection with his business" its ordinary meaning and declined to rely on pre-enactment legislative materials, finding the statutory language plain. The assessee was therefore a "dealer" in relation to those sales, and the statutory questions were answered against the assessee and in favour of the Revenue. en-us Mon, 15 Feb 1982 00:00:00 +0530 Sat, 20 Jul 2013 18:36:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153299 Sale of storage tanks used in trading operations was treated as part of "business" under the Gujarat Sales Tax Act because the tanks were goods ancillary or incidental to the principal trade, being used to store the goods dealt in by the assessee. The Court gave the phrase "in connection with his business" its ordinary meaning and declined to rely on pre-enactment legislative materials, finding the statutory language plain. The assessee was therefore a "dealer" in relation to those sales, and the statutory questions were answered against the assessee and in favour of the Revenue. Case-Laws VAT and Sales Tax Mon, 15 Feb 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153299