https://www.taxtmi.com/caselaws?id=102466 Liability to sales tax under the Punjab General Sales Tax Act, 1948 turned on whether the appellant fell within the statutory definition of "dealer" for the relevant assessment years. The Punjab Act, not the later Haryana Act, governed those years, and the retrospective language in the Haryana definition could not alter liabilities already incurred. The Court held that the definition under section 2(d) of the Punjab Act remained controlling and that absence of profit motive was material to the inquiry. As the revenue had not established that the appellant carried on business with a profit motive, the assessments could not be sustained and were quashed. en-us Tue, 05 Aug 1986 00:00:00 +0530 Sat, 19 Jul 2014 15:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102466 Liability to sales tax under the Punjab General Sales Tax Act, 1948 turned on whether the appellant fell within the statutory definition of "dealer" for the relevant assessment years. The Punjab Act, not the later Haryana Act, governed those years, and the retrospective language in the Haryana definition could not alter liabilities already incurred. The Court held that the definition under section 2(d) of the Punjab Act remained controlling and that absence of profit motive was material to the inquiry. As the revenue had not established that the appellant carried on business with a profit motive, the assessments could not be sustained and were quashed. Case-Laws VAT and Sales Tax Tue, 05 Aug 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102466