What is Considered as Business Under Central Sales Tax Act

As per the Central Sales Tax Act, 1956 “Business” means it includes 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 any transaction in connection with, or incidental or ancillary to, such trade, commerce, manufacture, adventure or concern.

From the above it is clear that even though your motive is not to earn any profit from that activity is will be considered as business. Even if you are doing any charity work but it includes any trade, commerce or manufacture, or any adventure then it will be treated as business for Central Sales Tax.

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