https://www.taxtmi.com/caselaws?id=156856 Under the Tamil Nadu General Sales Tax Act, 1959, the definitions of "business" and "dealer" extend to sales incidental or ancillary to regular business activity. Sales of surplus, scrap, unserviceable or discarded articles generated in the course of business may therefore constitute taxable business turnover even if those goods are not part of the assessee's principal trading stock. The wider statutory framework supports applying this principle to unserviceable articles, making such sales liable to tax as incidental business transactions. en-us Thu, 04 Apr 1991 00:00:00 +0530 Wed, 25 Sep 2013 15:42:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156856 Under the Tamil Nadu General Sales Tax Act, 1959, the definitions of "business" and "dealer" extend to sales incidental or ancillary to regular business activity. Sales of surplus, scrap, unserviceable or discarded articles generated in the course of business may therefore constitute taxable business turnover even if those goods are not part of the assessee's principal trading stock. The wider statutory framework supports applying this principle to unserviceable articles, making such sales liable to tax as incidental business transactions. Case-Laws VAT and Sales Tax Thu, 04 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156856