https://www.taxtmi.com/caselaws?id=157940 A widened statutory definition of "business" brought trade, commerce and sale transactions incidental or ancillary to the main activity within sales tax liability, even without a profit motive. On that footing, auction sales of unserviceable, discarded and scrap materials generated in the course of the Corporation's transport operations were treated as sales by a dealer under the State sales tax law. The court held that such disposals fell within the enlarged concept of business and were taxable, answering the question in favour of the Revenue and against the assessee. en-us Tue, 10 Jan 1995 00:00:00 +0530 Mon, 14 Oct 2013 12:26:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157940 A widened statutory definition of "business" brought trade, commerce and sale transactions incidental or ancillary to the main activity within sales tax liability, even without a profit motive. On that footing, auction sales of unserviceable, discarded and scrap materials generated in the course of the Corporation's transport operations were treated as sales by a dealer under the State sales tax law. The court held that such disposals fell within the enlarged concept of business and were taxable, answering the question in favour of the Revenue and against the assessee. Case-Laws VAT and Sales Tax Tue, 10 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157940