https://www.taxtmi.com/caselaws?id=128906 The Court determined that the respondent-company was not considered a dealer under the Bombay Sales Tax Act, 1953, for the sale of old machinery, specifically a Roto Coner and High Speed Warping Machine. Despite the company's authorization to sell machinery, the Court emphasized that the sale must be connected to normal business operations and conducted with a profit motive to qualify as part of the business. The Tribunal found that the sale was not for profit but to replace old machinery, concluding that it was not part of the company's business activity. Consequently, the Court ruled in favor of the respondent, stating they were not a dealer for the specific transaction. en-us Wed, 24 Apr 1963 00:00:00 +0530 Sat, 13 Apr 2013 13:51:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128906 The Court determined that the respondent-company was not considered a dealer under the Bombay Sales Tax Act, 1953, for the sale of old machinery, specifically a Roto Coner and High Speed Warping Machine. Despite the company's authorization to sell machinery, the Court emphasized that the sale must be connected to normal business operations and conducted with a profit motive to qualify as part of the business. The Tribunal found that the sale was not for profit but to replace old machinery, concluding that it was not part of the company's business activity. Consequently, the Court ruled in favor of the respondent, stating they were not a dealer for the specific transaction. Case-Laws VAT and Sales Tax Wed, 24 Apr 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128906