Section 7: Where by or under the direction of a person carrying on a business, goods
consolidated text (as at 2018, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
7. Where by or under the direction of a person carrying on a business, goods
held or used for the purposes of the business are put to any private use or used,
or made available to any person for use, for any purpose other than a purpose of
the business, whether or not for a consideration that is a supply of goods.