https://www.taxtmi.com/caselaws?id=128260 A person becomes liable to sales tax only if, in relation to the particular goods, he carries on the business of selling or supplying them in a commercial sense with a profit-making object. Mere passing of property for consideration does not by itself make the transferor a dealer. Where building materials are obtained for own construction and supplied to contractors only for convenience in execution of the work, continuous or repeated supply and account entries debiting contractors do not establish trading activity. The article states that such convenience-based supplies of steel and cement do not amount to taxable sales, because the requisite commercial trading intention is absent. 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 A person becomes liable to sales tax only if, in relation to the particular goods, he carries on the business of selling or supplying them in a commercial sense with a profit-making object. Mere passing of property for consideration does not by itself make the transferor a dealer. Where building materials are obtained for own construction and supplied to contractors only for convenience in execution of the work, continuous or repeated supply and account entries debiting contractors do not establish trading activity. The article states that such convenience-based supplies of steel and cement do not amount to taxable sales, because the requisite commercial trading intention is absent. Case-Laws VAT and Sales Tax Sat, 10 Sep 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128260