https://www.taxtmi.com/caselaws?id=154337 Sales of unserviceable goods, including empty containers and drums received and used in manufacturing, fall within the statutory definition of "business" where their sale is connected with, incidental or ancillary to the principal business. The expanded definition covers scrap, waste, obsolete and unserviceable goods, and a direct nexus with manufacturing activity makes the resulting sales taxable. Frequency or continuity of such sales is not determinative under this broader definition. Sale proceeds from the empty containers and drums are therefore liable to sales tax. en-us Wed, 19 Oct 1983 00:00:00 +0530 Sat, 17 Aug 2013 14:56:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154337 Sales of unserviceable goods, including empty containers and drums received and used in manufacturing, fall within the statutory definition of "business" where their sale is connected with, incidental or ancillary to the principal business. The expanded definition covers scrap, waste, obsolete and unserviceable goods, and a direct nexus with manufacturing activity makes the resulting sales taxable. Frequency or continuity of such sales is not determinative under this broader definition. Sale proceeds from the empty containers and drums are therefore liable to sales tax. Case-Laws VAT and Sales Tax Wed, 19 Oct 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154337