https://www.taxtmi.com/caselaws?id=154337 The statutory definition of "business" was construed broadly to include sales of incidental or ancillary goods, such as unserviceable goods, empty containers and drums arising from manufacturing activity. Because the articles were received and sold in connection with the assessee's operations, the sales had a direct nexus with the business and were taxable. The requirement of frequency and continuity was not treated as controlling in light of the enlarged definition, and earlier contrary authorities were distinguished on their facts. 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 The statutory definition of "business" was construed broadly to include sales of incidental or ancillary goods, such as unserviceable goods, empty containers and drums arising from manufacturing activity. Because the articles were received and sold in connection with the assessee's operations, the sales had a direct nexus with the business and were taxable. The requirement of frequency and continuity was not treated as controlling in light of the enlarged definition, and earlier contrary authorities were distinguished on their facts. Case-Laws VAT and Sales Tax Wed, 19 Oct 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154337