https://www.taxtmi.com/caselaws?id=128475 A sculptor supplying specially commissioned bronze casts to Government was held not to be a dealer because the activity lacked the commercial character of trade or business required by the Act. The bronze casts were treated as works of art made to special order, valued for artistic skill rather than material, and without ordinary market character. On that basis, the transactions were not sales in the statutory sense and were not chargeable to tax. The Court also rejected the contention that the petitioner should be left to the assessing authority, since the notice already disclosed a concluded proposal to tax the supplies. en-us Mon, 23 Apr 1962 00:00:00 +0530 Sat, 06 Apr 2013 11:44:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128475 A sculptor supplying specially commissioned bronze casts to Government was held not to be a dealer because the activity lacked the commercial character of trade or business required by the Act. The bronze casts were treated as works of art made to special order, valued for artistic skill rather than material, and without ordinary market character. On that basis, the transactions were not sales in the statutory sense and were not chargeable to tax. The Court also rejected the contention that the petitioner should be left to the assessing authority, since the notice already disclosed a concluded proposal to tax the supplies. Case-Laws VAT and Sales Tax Mon, 23 Apr 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128475