https://www.taxtmi.com/caselaws?id=165398 Occasional disposal of scrap, old machinery, spare parts and other unserviceable materials by an ongoing manufacturing concern falls within the inclusive definition of "business" when the sales are connected with, incidental to, or ancillary to the main undertaking. Such transactions do not lose taxable character merely because they are sporadic, lack continuity, or are not pursued with a separate profit motive. A dealer may also include a casual dealer for these purposes. The article notes that, on these principles, sales of scrap and unserviceable materials arising from the manufacturing business are exigible to sales tax, and the contrary view of the Tribunal was erroneous. 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 concern falls within the inclusive definition of "business" when the sales are connected with, incidental to, or ancillary to the main undertaking. Such transactions do not lose taxable character merely because they are sporadic, lack continuity, or are not pursued with a separate profit motive. A dealer may also include a casual dealer for these purposes. The article notes that, on these principles, sales of scrap and unserviceable materials arising from the manufacturing business are exigible to sales tax, and the contrary view of the Tribunal was erroneous. Case-Laws VAT and Sales Tax Thu, 19 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165398