https://www.taxtmi.com/caselaws?id=128816 A tannery that purchases tanning materials for use in rendering tanning services can fall within the statutory definition of "dealer" under the Madras General Sales Tax Act, 1959 where the purchases are part of an integrated business activity carried on for remuneration and profit motive. The fact that the materials are not resold as such does not exclude liability when the purchase is connected with the business and the charging scheme treats tanning materials as taxable at the last purchase point under the relevant schedule and rule. On that basis, the assessment on the purchase turnover of tanning materials was sustained. en-us Thu, 07 Nov 1963 00:00:00 +0530 Thu, 11 Apr 2013 16:58:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128816 A tannery that purchases tanning materials for use in rendering tanning services can fall within the statutory definition of "dealer" under the Madras General Sales Tax Act, 1959 where the purchases are part of an integrated business activity carried on for remuneration and profit motive. The fact that the materials are not resold as such does not exclude liability when the purchase is connected with the business and the charging scheme treats tanning materials as taxable at the last purchase point under the relevant schedule and rule. On that basis, the assessment on the purchase turnover of tanning materials was sustained. Case-Laws VAT and Sales Tax Thu, 07 Nov 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128816