https://www.taxtmi.com/caselaws?id=154252 Entry tax was held not to apply to iron and steel purchased for constructing factory buildings before commencement of manufacturing operations, because the relevant tax entry was triggered only when goods entered the course of business. The expanded meaning of "business" under the Sales Tax Act, covering transactions incidental or ancillary to trade or manufacture, did not extend to pre-commencement construction activity. Such purchases were treated as prior to and outside the manufacturing business, not connected with it in the requisite legal sense. Earlier Division Bench decisions on the same issue were followed, and the contrary argument based on the wider definition of business was rejected. en-us Thu, 12 Sep 1985 00:00:00 +0530 Wed, 14 Aug 2013 17:52:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154252 Entry tax was held not to apply to iron and steel purchased for constructing factory buildings before commencement of manufacturing operations, because the relevant tax entry was triggered only when goods entered the course of business. The expanded meaning of "business" under the Sales Tax Act, covering transactions incidental or ancillary to trade or manufacture, did not extend to pre-commencement construction activity. Such purchases were treated as prior to and outside the manufacturing business, not connected with it in the requisite legal sense. Earlier Division Bench decisions on the same issue were followed, and the contrary argument based on the wider definition of business was rejected. Case-Laws VAT and Sales Tax Thu, 12 Sep 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154252