https://www.taxtmi.com/caselaws?id=101285 A government undertaking systematic purchase and sale of goods under a distribution scheme can fall within the sales tax definition of "dealer" where the statute expressly includes Government carrying on business. The absence of profit motive did not negate liability under the Andhra Pradesh General Sales Tax Act because profit motive was immaterial under its definition of business, and the activity of buying and selling foodgrains and fertilisers amounted to trade or business. Under the Central Sales Tax Act, profit motive remained relevant, but it did not displace the broader finding sustaining tax liability on the state law basis. en-us Tue, 27 Jul 1976 00:00:00 +0530 Mon, 16 Sep 2013 09:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101285 A government undertaking systematic purchase and sale of goods under a distribution scheme can fall within the sales tax definition of "dealer" where the statute expressly includes Government carrying on business. The absence of profit motive did not negate liability under the Andhra Pradesh General Sales Tax Act because profit motive was immaterial under its definition of business, and the activity of buying and selling foodgrains and fertilisers amounted to trade or business. Under the Central Sales Tax Act, profit motive remained relevant, but it did not displace the broader finding sustaining tax liability on the state law basis. Case-Laws VAT and Sales Tax Tue, 27 Jul 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101285