https://www.taxtmi.com/caselaws?id=128260 Sales tax liability depends on whether the supplier is a dealer carrying on a commercial business of selling or supplying the relevant goods with a profit-making object. Supplying steel and cement, acquired for own construction work, to contractors for convenience does not by itself constitute such business, even if supplies are repeated, contractors are debited in accounts, or an incidental excess over purchase price arises. Property passing for consideration alone is insufficient. The supplies therefore do not constitute taxable sales where no trading intention or continuous commercial activity in those materials is established. en-us Sat, 10 Sep 1960 00:00:00 +0530 Sat, 30 Mar 2013 15:14:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128260 Sales tax liability depends on whether the supplier is a dealer carrying on a commercial business of selling or supplying the relevant goods with a profit-making object. Supplying steel and cement, acquired for own construction work, to contractors for convenience does not by itself constitute such business, even if supplies are repeated, contractors are debited in accounts, or an incidental excess over purchase price arises. Property passing for consideration alone is insufficient. The supplies therefore do not constitute taxable sales where no trading intention or continuous commercial activity in those materials is established. Case-Laws VAT and Sales Tax Sat, 10 Sep 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128260