https://www.taxtmi.com/caselaws?id=127498 A person is a "dealer" under the Bombay Sales Tax Act only if the sale or supply of goods is carried on as a business in the commercial sense, with the object and intention of trading in those goods. Where a society manufactured bricks and procured steel mainly for its own construction needs, and disposed of surplus goods only incidentally at cost price, the transactions did not amount to carrying on the business of selling or supplying goods. The form of the accounts could not change the real character of the activity, and the absence of profit and trading intention was decisive. en-us Fri, 03 Feb 1956 00:00:00 +0530 Mon, 11 Mar 2013 14:14:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127498 A person is a "dealer" under the Bombay Sales Tax Act only if the sale or supply of goods is carried on as a business in the commercial sense, with the object and intention of trading in those goods. Where a society manufactured bricks and procured steel mainly for its own construction needs, and disposed of surplus goods only incidentally at cost price, the transactions did not amount to carrying on the business of selling or supplying goods. The form of the accounts could not change the real character of the activity, and the absence of profit and trading intention was decisive. Case-Laws VAT and Sales Tax Fri, 03 Feb 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127498