https://www.taxtmi.com/caselaws?id=156625 Under the Gujarat Sales Tax Act, 1969, the inclusive definition of "business" in the term "dealer" was construed broadly and was not limited by the exclusion of newspapers from "goods". Business activity connected with newspaper publication did not cease to be "business" merely because newspapers themselves were not taxable as goods. Reading the definitions of "dealer" and "business" together did not justify a narrower construction, as that would effectively rewrite the statute and create an unintended route to avoid tax on purchase turnover. The dealer was therefore treated as falling within the definition of dealer in relation to its purchase activity connected with newspaper publication. en-us Mon, 07 Jan 1991 00:00:00 +0530 Mon, 23 Sep 2013 11:32:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156625 Under the Gujarat Sales Tax Act, 1969, the inclusive definition of "business" in the term "dealer" was construed broadly and was not limited by the exclusion of newspapers from "goods". Business activity connected with newspaper publication did not cease to be "business" merely because newspapers themselves were not taxable as goods. Reading the definitions of "dealer" and "business" together did not justify a narrower construction, as that would effectively rewrite the statute and create an unintended route to avoid tax on purchase turnover. The dealer was therefore treated as falling within the definition of dealer in relation to its purchase activity connected with newspaper publication. Case-Laws VAT and Sales Tax Mon, 07 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156625