https://www.taxtmi.com/caselaws?id=126759 The Bengal Finance (Sales Tax) Act, 1941 was construed to treat the Collector of Customs as a dealer because the statutory definitions of dealer and business covered an organised, regular activity of selling goods for consideration, regardless of profit motive. Sales of confiscated and non-confiscated goods were treated as sales exigible to tax, not as transactions in the course of import, because the cash memo or receipt did not amount to a transfer of documents of title. Article 285 did not bar the levy, as sales tax was characterised as an indirect tax and not a direct tax on Union property. The customs sales were therefore held taxable under the Act. en-us Fri, 05 Apr 1991 00:00:00 +0530 Fri, 04 Jan 2013 15:15:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126759 The Bengal Finance (Sales Tax) Act, 1941 was construed to treat the Collector of Customs as a dealer because the statutory definitions of dealer and business covered an organised, regular activity of selling goods for consideration, regardless of profit motive. Sales of confiscated and non-confiscated goods were treated as sales exigible to tax, not as transactions in the course of import, because the cash memo or receipt did not amount to a transfer of documents of title. Article 285 did not bar the levy, as sales tax was characterised as an indirect tax and not a direct tax on Union property. The customs sales were therefore held taxable under the Act. Case-Laws VAT and Sales Tax Fri, 05 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126759