https://www.taxtmi.com/caselaws?id=155255 Under the amended definition of business in the Rajasthan Sales Tax Act, incidental sale of scrap and spares by a textile manufacturer was held taxable, as such sales fall within the enlarged statutory concept of business even if they are not the dealer's ordinary activity. The levy of interest for delayed payment of tax under the relevant provisions was upheld on the basis of binding precedent, and the penalty for delayed submission of returns was likewise sustained. However, whether hundis, stamp, banking and dharmada charges form part of the sale price for taxable turnover required factual examination and was remanded to the Tribunal for fresh decision. en-us Tue, 17 May 1988 00:00:00 +0530 Mon, 02 Sep 2013 16:52:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155255 Under the amended definition of business in the Rajasthan Sales Tax Act, incidental sale of scrap and spares by a textile manufacturer was held taxable, as such sales fall within the enlarged statutory concept of business even if they are not the dealer's ordinary activity. The levy of interest for delayed payment of tax under the relevant provisions was upheld on the basis of binding precedent, and the penalty for delayed submission of returns was likewise sustained. However, whether hundis, stamp, banking and dharmada charges form part of the sale price for taxable turnover required factual examination and was remanded to the Tribunal for fresh decision. Case-Laws VAT and Sales Tax Tue, 17 May 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155255