https://www.taxtmi.com/caselaws?id=155108 Disposal of coal-ash and similar unserviceable railway material by auction or contract was treated as incidental or ancillary to the Railways' trade, so the activity constituted business under the Rajasthan Sales Tax Act, 1954 and brought the Railways within the definition of a dealer for that turnover. The reference on penalty and prior realization of tax was not answered because those questions were held incompetent. The ruling follows earlier decisions treating such sales as part of a railway's business activity and therefore taxable as sales made in the course of business. en-us Thu, 15 Mar 1984 00:00:00 +0530 Sat, 31 Aug 2013 15:04:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155108 Disposal of coal-ash and similar unserviceable railway material by auction or contract was treated as incidental or ancillary to the Railways' trade, so the activity constituted business under the Rajasthan Sales Tax Act, 1954 and brought the Railways within the definition of a dealer for that turnover. The reference on penalty and prior realization of tax was not answered because those questions were held incompetent. The ruling follows earlier decisions treating such sales as part of a railway's business activity and therefore taxable as sales made in the course of business. Case-Laws VAT and Sales Tax Thu, 15 Mar 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155108