When a person sells a personal-use item, can the profit somehow be taxed?

Apart from CGT, which is better defined in the literature, if a person sells
something for profit, when will that profit be taxable, and how is it taxed?

Let's say the profit must be counted as part of the person's taxable income,
are there exceptions to such taxation? Like if it is the sale of a personal-use
item?

Will such taxation happen independent of possible CGT being applied?

These are some basic questions that I cannot find a straight answer for
on the web, so I help someone can please point me in the right direction?