https://www.taxtmi.com/caselaws?id=165398 Occasional disposal of scrap, old machinery, spare parts and other unserviceable materials by an ongoing manufacturing or selling concern falls within "business" where the sales are connected with, incidental or ancillary to the main undertaking. Such transactions remain subject to sales tax even if they are sporadic, lack continuity and are not undertaken for an independent profit motive. The statutory inclusion of casual dealers supports taxability of disposals naturally arising from the principal business activity. en-us Thu, 19 Mar 2009 00:00:00 +0530 Fri, 14 Nov 2014 10:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165398 Occasional disposal of scrap, old machinery, spare parts and other unserviceable materials by an ongoing manufacturing or selling concern falls within "business" where the sales are connected with, incidental or ancillary to the main undertaking. Such transactions remain subject to sales tax even if they are sporadic, lack continuity and are not undertaken for an independent profit motive. The statutory inclusion of casual dealers supports taxability of disposals naturally arising from the principal business activity. Case-Laws VAT and Sales Tax Thu, 19 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165398