https://www.taxtmi.com/caselaws?id=157861 Railway sales of unserviceable materials, scrap and similar disposals by public auction were treated as taxable business activity because the statutory definition of business covered commerce and transactions incidental or ancillary to commerce. The Court held that the Railways' transportation function was commerce, and the disposal of scrap was incidental to that activity; the statutory inclusion of the Central Government within the definition of dealer and the explanatory amendment reinforced that result. Actual profit was immaterial where the activity was commercial in character and undertaken with profit motive. The Railways was therefore within the definition of dealer under the Bombay Sales Tax Act, 1959 and liable to sales tax on such disposals. en-us Tue, 07 Feb 1995 00:00:00 +0530 Thu, 09 Nov 2017 19:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157861 Railway sales of unserviceable materials, scrap and similar disposals by public auction were treated as taxable business activity because the statutory definition of business covered commerce and transactions incidental or ancillary to commerce. The Court held that the Railways' transportation function was commerce, and the disposal of scrap was incidental to that activity; the statutory inclusion of the Central Government within the definition of dealer and the explanatory amendment reinforced that result. Actual profit was immaterial where the activity was commercial in character and undertaken with profit motive. The Railways was therefore within the definition of dealer under the Bombay Sales Tax Act, 1959 and liable to sales tax on such disposals. Case-Laws VAT and Sales Tax Tue, 07 Feb 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157861