https://www.taxtmi.com/caselaws?id=99764 A purchaser of tanning bark was treated as a dealer liable to tax on the purchase price where the bark was bought in the course of an organised commercial activity carried on with a profit motive. The sales tax definition of dealer was construed to cover business in buying, selling or supplying goods, and it was not necessary that the same commodity be resold in identical form. Because the bark was consumed in manufacturing another saleable product, the purchase-turnover rule still applied and the bark formed part of taxable turnover. The exclusion granted by the High Court was unsustainable, and the tax assessment was restored. en-us Wed, 08 Apr 1964 00:00:00 +0530 Sat, 12 Oct 2019 10:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99764 A purchaser of tanning bark was treated as a dealer liable to tax on the purchase price where the bark was bought in the course of an organised commercial activity carried on with a profit motive. The sales tax definition of dealer was construed to cover business in buying, selling or supplying goods, and it was not necessary that the same commodity be resold in identical form. Because the bark was consumed in manufacturing another saleable product, the purchase-turnover rule still applied and the bark formed part of taxable turnover. The exclusion granted by the High Court was unsustainable, and the tax assessment was restored. Case-Laws VAT and Sales Tax Wed, 08 Apr 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99764