https://www.taxtmi.com/caselaws?id=153371 Purchase tax applies only to goods bought in the course of business, and the extended definition of business still requires a direct nexus with the actual trade or manufacturing activity. Building materials bought before commencement of the assessee's synthetic yarn manufacturing operations, for construction of a factory, lacked that nexus and were not incidental or ancillary to the business. Those pre-commencement purchases therefore did not attract purchase tax, and the levy was correctly set aside. en-us Wed, 22 Apr 1981 00:00:00 +0530 Mon, 22 Jul 2013 18:39:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153371 Purchase tax applies only to goods bought in the course of business, and the extended definition of business still requires a direct nexus with the actual trade or manufacturing activity. Building materials bought before commencement of the assessee's synthetic yarn manufacturing operations, for construction of a factory, lacked that nexus and were not incidental or ancillary to the business. Those pre-commencement purchases therefore did not attract purchase tax, and the levy was correctly set aside. Case-Laws VAT and Sales Tax Wed, 22 Apr 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153371