https://www.taxtmi.com/caselaws?id=155278 Sale proceeds from motor boats and a motor jeep used in the assessee's sea-food business were treated as part of taxable turnover because the transactions were sufficiently connected with the business. The Kerala General Sales Tax Act definition of "business" was read broadly to include activities incidental or ancillary to the main business. Applying that principle, sale of assets integrally linked to business operations was held exigible to tax, and the Tribunal's view on taxability was upheld. en-us Tue, 30 Jun 1987 00:00:00 +0530 Mon, 02 Sep 2013 18:33:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155278 Sale proceeds from motor boats and a motor jeep used in the assessee's sea-food business were treated as part of taxable turnover because the transactions were sufficiently connected with the business. The Kerala General Sales Tax Act definition of "business" was read broadly to include activities incidental or ancillary to the main business. Applying that principle, sale of assets integrally linked to business operations was held exigible to tax, and the Tribunal's view on taxability was upheld. Case-Laws VAT and Sales Tax Tue, 30 Jun 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155278