https://www.taxtmi.com/caselaws?id=128923 Auction sales of confiscated goods by the Customs Department were not a business activity within the Madras General Sales Tax Act, 1959, because the department only realised seized goods incidentally and did not carry on an organised trade, commerce or manufacture. Mere periodic sales and the absence of profit motive were insufficient to make the department a dealer. The auction sales were therefore not first sales by a dealer, and the assessee was correctly treated as the first dealer in camphor. en-us Mon, 20 Jul 1964 00:00:00 +0530 Mon, 15 Apr 2013 11:11:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128923 Auction sales of confiscated goods by the Customs Department were not a business activity within the Madras General Sales Tax Act, 1959, because the department only realised seized goods incidentally and did not carry on an organised trade, commerce or manufacture. Mere periodic sales and the absence of profit motive were insufficient to make the department a dealer. The auction sales were therefore not first sales by a dealer, and the assessee was correctly treated as the first dealer in camphor. Case-Laws VAT and Sales Tax Mon, 20 Jul 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128923