https://www.taxtmi.com/caselaws?id=127187 The definition of "dealer" under the Sales Tax Act was confined to a person carrying on the business of selling or supplying goods, so sale proceeds from assets unconnected with the registered business were outside taxable turnover. On the facts, the assessee was registered only for motor accessories, spare parts, motor spirit and lubricants, while the two used trucks had been employed in its transport business, not in the business for which dealer registration was required. Their sale was therefore not taxable, and the assessment was set aside in favour of the assessee. en-us Fri, 28 Mar 1952 00:00:00 +0530 Thu, 28 Feb 2013 10:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127187 The definition of "dealer" under the Sales Tax Act was confined to a person carrying on the business of selling or supplying goods, so sale proceeds from assets unconnected with the registered business were outside taxable turnover. On the facts, the assessee was registered only for motor accessories, spare parts, motor spirit and lubricants, while the two used trucks had been employed in its transport business, not in the business for which dealer registration was required. Their sale was therefore not taxable, and the assessment was set aside in favour of the assessee. Case-Laws VAT and Sales Tax Fri, 28 Mar 1952 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127187