Hajia Salamatu lived in Paris with her daughter Ramatu since $1998.$ Hajia Salamatu likes red wine and upon her return to Ghana in $2022,$ brought $100$ casks of vintage red wine along. One of her friends Sherifa Abubakari operates a non$-$alcoholic beverage pup at Dobile junction which is well patronized. In one of their discussions, Hajia Salamatu notified Sherifa about the $100$ casks of vintage wine she brought from her Paris trip. Sherifa advised that, they should blend $50$ casks of the French wine with logal gin to produce a cocktail. This was immediately accepted, and they incurred a total cost of GHC$100,000\mathrm{.}00$ contributed equally towards that venture. They sold all $1$ million bottles of the cocktail they had within $14$ days, realizing GHC$1,500,000\mathrm{.}00.$ The GRA is one the heels of Hajia Salamatu to file her tax returns and be assessed to tax. She contends that, she did not engage in any business because the wine was bought for her consumption, and that she only $17$ facilitated the business of her friend. Advice Hajia Salamatu