https://www.taxtmi.com/caselaws?id=128865 The word "person" in purchase tax provisions can include the Government of India where liability is imposed on the purchaser and not directly on the Government, so purchases made from the Government may attract purchase tax. Repeated tender-based purchases, receipt of goods, payment, and onward supply to another concern on a regular basis were treated as a systematic commercial activity, making the transactions purchases in the course of business. On these principles, the assessee's purchases were held liable to purchase tax, and the stated ratio was that Government may fall within "person" for such provisions and regular onward supply can constitute business activity. en-us Fri, 05 Apr 1963 00:00:00 +0530 Fri, 12 Apr 2013 14:44:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128865 The word "person" in purchase tax provisions can include the Government of India where liability is imposed on the purchaser and not directly on the Government, so purchases made from the Government may attract purchase tax. Repeated tender-based purchases, receipt of goods, payment, and onward supply to another concern on a regular basis were treated as a systematic commercial activity, making the transactions purchases in the course of business. On these principles, the assessee's purchases were held liable to purchase tax, and the stated ratio was that Government may fall within "person" for such provisions and regular onward supply can constitute business activity. Case-Laws VAT and Sales Tax Fri, 05 Apr 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128865