https://www.taxtmi.com/caselaws?id=430573 The statutory definition of business was construed broadly to include manufacturing activity even without immediate profit, so commencement of cement production and sales marked commencement of business. On the facts found, production and sale had begun on 05.08.2010, and the description of that activity as trial production did not change its legal character. The earlier authority concerning materials used to construct a cement plant was held inapplicable because this case concerned actual manufacture after the plant was set up. Entry tax was therefore sustained and the finding on commencement of business was upheld. en-us Wed, 02 Nov 2022 00:00:00 +0530 Wed, 23 Nov 2022 08:30:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430573 The statutory definition of business was construed broadly to include manufacturing activity even without immediate profit, so commencement of cement production and sales marked commencement of business. On the facts found, production and sale had begun on 05.08.2010, and the description of that activity as trial production did not change its legal character. The earlier authority concerning materials used to construct a cement plant was held inapplicable because this case concerned actual manufacture after the plant was set up. Entry tax was therefore sustained and the finding on commencement of business was upheld. Case-Laws VAT and Sales Tax Wed, 02 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430573