https://www.taxtmi.com/caselaws?id=154318 The amended definition of "business" in section 2(bb) of the M.P. General Sales Tax Act, 1958 was construed broadly, so the sale of a second-hand car was not excluded merely because it was an isolated transaction. In the absence of evidence showing the purpose for which the car was purchased and used, the presumption operated against the assessee. On that basis, the Tribunal's view that the sale fell outside "business" was rejected, and the matter was decided in favour of the department. en-us Mon, 21 Jan 1985 00:00:00 +0530 Sat, 17 Aug 2013 12:52:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154318 The amended definition of "business" in section 2(bb) of the M.P. General Sales Tax Act, 1958 was construed broadly, so the sale of a second-hand car was not excluded merely because it was an isolated transaction. In the absence of evidence showing the purpose for which the car was purchased and used, the presumption operated against the assessee. On that basis, the Tribunal's view that the sale fell outside "business" was rejected, and the matter was decided in favour of the department. Case-Laws VAT and Sales Tax Mon, 21 Jan 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154318