https://www.taxtmi.com/caselaws?id=127921 A statutory port trust is not a dealer liable to sales tax merely because it fixes and collects charges for supplying water to ships; the charges were treated as fees for statutory services, and the absence of commercial trading activity or profit motive was decisive. In relation to recovery of tax paid under protest, the special sales tax limitation provision was held inapplicable, and the claim was governed by Article 62 of the Limitation Act, making the suit timely. The ratio emphasizes that sales tax liability depends on commercial buying or selling activity, while suits to recover illegally collected tax follow the ordinary limitation rule for money had and received. en-us Fri, 27 Nov 1959 00:00:00 +0530 Sat, 23 Mar 2013 12:15:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127921 A statutory port trust is not a dealer liable to sales tax merely because it fixes and collects charges for supplying water to ships; the charges were treated as fees for statutory services, and the absence of commercial trading activity or profit motive was decisive. In relation to recovery of tax paid under protest, the special sales tax limitation provision was held inapplicable, and the claim was governed by Article 62 of the Limitation Act, making the suit timely. The ratio emphasizes that sales tax liability depends on commercial buying or selling activity, while suits to recover illegally collected tax follow the ordinary limitation rule for money had and received. Case-Laws VAT and Sales Tax Fri, 27 Nov 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127921