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Citedby 16 docs - [View All]
Oriental Fire And General ... vs Commissioner Of Sales Tax on 19 December, 1985
The Fertilizer Corporation Of ... vs Commissioner Of Sales Tax on 19 October, 1979
Delhi Cloth & Genral Co. Mills Ltd. vs The Union Of India And Anr. on 23 April, 1976
Commissioner Of Sales Tax vs The Cantonment Board on 16 August, 1978
Deputy Commissioner (C.T.), ... vs South India Viscose Limited on 21 January, 1987

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[Section 2] [Complete Act]
Central Government Act
Section 2(aa) in The Central Sales Tax Act, 1956
(aa) 4[ " business" includes--
(i) any trade, commerce or manufacture, or any adventure or concern in the nature of trade, commerce or manufacture, whether or not such trade, 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
(ii) any transaction in connection with, or incidental or ancillary to, such trade, commerce, manufacture, adventure or concern;