https://www.taxtmi.com/caselaws?id=154332 Sales of used machinery, iron and steel defectives, and spare parts by a manufacturing concern were treated as business transactions because they were connected with and ancillary to its commercial activity. The Rajasthan Sales Tax Act, 1954 defined "business" broadly, and prior construction of section 2(cc) extended the term to sales of unserviceable materials and scrap where the disposal formed part of the assessee's business operations. Applying that principle, the court held that sales made while modernising the plant fell within the statutory definition of business and were therefore taxable business transactions. en-us Tue, 27 Mar 1984 00:00:00 +0530 Sat, 17 Aug 2013 14:32:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154332 Sales of used machinery, iron and steel defectives, and spare parts by a manufacturing concern were treated as business transactions because they were connected with and ancillary to its commercial activity. The Rajasthan Sales Tax Act, 1954 defined "business" broadly, and prior construction of section 2(cc) extended the term to sales of unserviceable materials and scrap where the disposal formed part of the assessee's business operations. Applying that principle, the court held that sales made while modernising the plant fell within the statutory definition of business and were therefore taxable business transactions. Case-Laws VAT and Sales Tax Tue, 27 Mar 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154332