2022 (11) TMI 997

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....assed by M.P. Commercial Tax Appellate Board, Bhopal in Appeal No.A/BPL/132/14 vide Anneuxre A-8. 2. The following substantial questions of law are proposed in this appeal:- "1) Whether a manufacturer can be considered to have commenced business only when its profit making structure capable of commercial production has been put in place and thus the date on which the manufacturer commenced commercial production is taken as the date of commencement of business and not the date on which the trial production was undertaken? 2) Whether the MP Commercial Tax Appellate Board is correct in confirming the levy of Entry Tax against the appellant in respect of the purchases made during the trial production since trial production ....

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....e, commerce, manufacture, adventure or concern is carried on with a motive to make gain or profit and whether or not any gain or profit accrues from such trade, commerce, manufacture, adventure or concern and irrespective of the volume, frequency, continuity or regularity of such trade, commerce, manufacture, adventure or concern; and (ii) any transaction of sale or purchase of goods in connection with or incidental or ancillary to the trade, commerce, manufacture, adventure or concern referred to in clause (i), that is to say, - (a) goods whether or not they are in their original form or in the form of second hand goods, unserviceable goods, obsolete or discarded goods, mere scrap or waste material; and (b) goods....