https://www.taxtmi.com/caselaws?id=156641 Sale of replacement buses by a transport company was treated as incidental to its transport business because the vehicles were disposed of in the course of maintaining an efficient fleet, creating a direct nexus with commercial operations; the sales therefore formed part of taxable business turnover. By contrast, sale of an autorickshaw not shown to have been used for carrying passengers or otherwise integrated with the business lacked that nexus and did not fall within business turnover. The distinction turned on actual use and business connection of the asset sold, not merely on the fact of disposal by an enterprise engaged in transport. en-us Tue, 23 Oct 1990 00:00:00 +0530 Mon, 23 Sep 2013 12:32:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156641 Sale of replacement buses by a transport company was treated as incidental to its transport business because the vehicles were disposed of in the course of maintaining an efficient fleet, creating a direct nexus with commercial operations; the sales therefore formed part of taxable business turnover. By contrast, sale of an autorickshaw not shown to have been used for carrying passengers or otherwise integrated with the business lacked that nexus and did not fall within business turnover. The distinction turned on actual use and business connection of the asset sold, not merely on the fact of disposal by an enterprise engaged in transport. Case-Laws VAT and Sales Tax Tue, 23 Oct 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156641