https://www.taxtmi.com/caselaws?id=161629 A transport corporation selling old buses and discarded parts can fall within the inclusive definition of "dealer" under the Tamil Nadu General Sales Tax Act, 1959, because such transactions are connected with or incidental to its transport business. Sales of obsolete buses and spare parts arising from business operations were treated as taxable under the Act for the relevant period, and the later explanation to the dealer definition was treated as clarificatory. The contention that these were second sales was rejected. The revisional order was therefore sustained and the writ petitions failed. en-us Fri, 30 Apr 2004 00:00:00 +0530 Mon, 03 Feb 2014 12:26:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161629 A transport corporation selling old buses and discarded parts can fall within the inclusive definition of "dealer" under the Tamil Nadu General Sales Tax Act, 1959, because such transactions are connected with or incidental to its transport business. Sales of obsolete buses and spare parts arising from business operations were treated as taxable under the Act for the relevant period, and the later explanation to the dealer definition was treated as clarificatory. The contention that these were second sales was rejected. The revisional order was therefore sustained and the writ petitions failed. Case-Laws VAT and Sales Tax Fri, 30 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161629