https://www.taxtmi.com/caselaws?id=158852 Disposal of unserviceable chassis, tyres, tubes, spare parts and vehicles by a transport corporation was treated as business because the sales were incidental and ancillary to its commercial activity and were carried on with sufficient volume, frequency, continuity and regularity. The Court held that a profit motive was not necessary for such transactions to fall within the wide definition of business under the Himachal Pradesh General Sales Tax Act, 1968, and that the corporation was therefore a dealer for sales tax purposes. The retrospective amendment to the Act was upheld, and the challenge to its retrospective operation failed. en-us Fri, 29 Nov 1996 00:00:00 +0530 Fri, 08 Nov 2013 14:58:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158852 Disposal of unserviceable chassis, tyres, tubes, spare parts and vehicles by a transport corporation was treated as business because the sales were incidental and ancillary to its commercial activity and were carried on with sufficient volume, frequency, continuity and regularity. The Court held that a profit motive was not necessary for such transactions to fall within the wide definition of business under the Himachal Pradesh General Sales Tax Act, 1968, and that the corporation was therefore a dealer for sales tax purposes. The retrospective amendment to the Act was upheld, and the challenge to its retrospective operation failed. Case-Laws VAT and Sales Tax Fri, 29 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158852