https://www.taxtmi.com/caselaws?id=154217 The enlarged statutory definition of "business" under the M.P. General Sales Tax Act covered transactions connected with, incidental to, or ancillary to a continuing manufacturing business. A manufacturer that had not closed its business sold an old plant and its spare parts and accessories acquired for that business, and the sale was treated as sufficiently connected with the ongoing manufacture and sale of strawboards. The sale transactions were therefore exigible to sales tax, and the reference was answered against the assessee. en-us Tue, 01 Feb 1983 00:00:00 +0530 Sat, 10 Aug 2013 11:59:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154217 The enlarged statutory definition of "business" under the M.P. General Sales Tax Act covered transactions connected with, incidental to, or ancillary to a continuing manufacturing business. A manufacturer that had not closed its business sold an old plant and its spare parts and accessories acquired for that business, and the sale was treated as sufficiently connected with the ongoing manufacture and sale of strawboards. The sale transactions were therefore exigible to sales tax, and the reference was answered against the assessee. Case-Laws VAT and Sales Tax Tue, 01 Feb 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154217