Vishwanath Jhunjhunwala vs State Of Uttar Pradesh & Anr

The Supreme Court addressed the interpretation of 'business' under Section 2(aa) of the UP Sales Tax Act, 1948, ruling that job work does not constitute 'business' for the purposes of obtaining Form 31. The Court upheld the High Court's decision that the appellant's importation of coal for job work was not in connection with its business of refining oil, thus denying the issuance of Form 31. The judgment clarified the distinction between activities classified as business and those considered mere service, reinforcing the statutory requirements for tax compliance.