https://www.taxtmi.com/caselaws?id=160749 Late-produced declaration forms can support concessional tax treatment only if the dealer proves sufficient cause for not filing them earlier and shows bona fide diligence; unreliable documents and doubtful correspondence defeat that claim. Sales from a statutory canteen maintained for workers are treated as part of business turnover where the sales-tax definition of business extends to transactions incidental or ancillary to trade, commerce or manufacture, and profit motive is immaterial. On the stated facts, the concession claim failed and the canteen sales remained taxable. en-us Tue, 11 Aug 1998 00:00:00 +0530 Tue, 24 Dec 2013 11:55:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160749 Late-produced declaration forms can support concessional tax treatment only if the dealer proves sufficient cause for not filing them earlier and shows bona fide diligence; unreliable documents and doubtful correspondence defeat that claim. Sales from a statutory canteen maintained for workers are treated as part of business turnover where the sales-tax definition of business extends to transactions incidental or ancillary to trade, commerce or manufacture, and profit motive is immaterial. On the stated facts, the concession claim failed and the canteen sales remained taxable. Case-Laws VAT and Sales Tax Tue, 11 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160749