STATE OF TAMIL NADU vs M/S BURMAH SHELL OIL STORAGE & DISTRIBUTINGCO. OF INDIA LTD

The Supreme Court held that under the Madras General Sales Tax Act, 1959, as amended in 1961 and 1964, the definitions of 'business' and 'casual trader' have evolved to include transactions incidental to trade regardless of profit motive. The Court ruled that the sale of unserviceable goods does not imply an intention to carry on business in those goods, thus rejecting the appellant's claim regarding the first part of the turnover. The assessment of the respondent was upheld, confirming that sales of scrap and promotional materials were connected to the business activities of the company, and the Sales Tax Officer was directed to allow the assessee to present accounts for canteen relief under G.O. No. 2238.