https://www.taxtmi.com/caselaws?id=156293 Sale of tender forms charged by the assessee was held to be connected with and incidental to its trading activity, so the receipts fell within the wide statutory definition of "business" under the Rajasthan Sales Tax Act. Because the forms were issued in the course of inviting tenders for procurement of materials used in the assessee's business, the consideration for those forms formed part of taxable turnover. The absence of a profit motive did not exclude the transaction from tax. The issue was decided against the assessee, and sales tax was held payable on the tender-form sales. en-us Mon, 17 Dec 1990 00:00:00 +0530 Tue, 17 Sep 2013 16:04:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156293 Sale of tender forms charged by the assessee was held to be connected with and incidental to its trading activity, so the receipts fell within the wide statutory definition of "business" under the Rajasthan Sales Tax Act. Because the forms were issued in the course of inviting tenders for procurement of materials used in the assessee's business, the consideration for those forms formed part of taxable turnover. The absence of a profit motive did not exclude the transaction from tax. The issue was decided against the assessee, and sales tax was held payable on the tender-form sales. Case-Laws VAT and Sales Tax Mon, 17 Dec 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156293