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2004 (4) TMI 90 - SUPREME COURTExplaining the meaning of expression "business" - Held that:- When activities of the appellant would necessarily include job work done by him and he cannot do this job work except after purchase of coal, his activities even if stated to be one in the nature of mere service would involve purchase of coal and in that event it falls outside the exclusionary clause in the definition of "business". In that view of the matter, the view taken by the High Court is not correct and is set aside and in turn the view taken by the Assistant Commissioner (Assessment) also stands set aside. The appeals are allowed.
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