https://www.taxtmi.com/caselaws?id=47097 Coal imported for use in job work by a registered dealer was held to fall within the dealer's "business" under Section 2(aa) of the UP Sales Tax Act, 1948 because the definition extends to trade, commerce, manufacture and activities ancillary to or connected with them. The exclusion for mere service or profession did not apply where the activity necessarily involved purchase of goods and was integrally linked to manufacturing operations. Form 31 could therefore not be refused on the ground that the coal was to be used for job work, and the contrary view was set aside. en-us Fri, 16 Apr 2004 00:00:00 +0530 Thu, 19 Jun 2014 11:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47097 Coal imported for use in job work by a registered dealer was held to fall within the dealer's "business" under Section 2(aa) of the UP Sales Tax Act, 1948 because the definition extends to trade, commerce, manufacture and activities ancillary to or connected with them. The exclusion for mere service or profession did not apply where the activity necessarily involved purchase of goods and was integrally linked to manufacturing operations. Form 31 could therefore not be refused on the ground that the coal was to be used for job work, and the contrary view was set aside. Case-Laws VAT and Sales Tax Fri, 16 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47097