https://www.taxtmi.com/caselaws?id=129047 Disposal of condemned military motor vehicles through the Director-General of Supplies and Disposals did not, on the stated facts, amount to carrying on business for sales tax purposes. Mere deduction of departmental charges and use of office machinery to secure the best price were insufficient to show a trading venture or profit motive. Because the vehicles belonged to the Military Department and the Director-General acted only as its instrument or agent, no business activity or dealer status could be attributed to the Department or its agent. The assessees were therefore treated as first sellers and correctly assessed to tax. en-us Wed, 19 Aug 1964 00:00:00 +0530 Tue, 16 Apr 2013 17:57:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=129047 Disposal of condemned military motor vehicles through the Director-General of Supplies and Disposals did not, on the stated facts, amount to carrying on business for sales tax purposes. Mere deduction of departmental charges and use of office machinery to secure the best price were insufficient to show a trading venture or profit motive. Because the vehicles belonged to the Military Department and the Director-General acted only as its instrument or agent, no business activity or dealer status could be attributed to the Department or its agent. The assessees were therefore treated as first sellers and correctly assessed to tax. Case-Laws VAT and Sales Tax Wed, 19 Aug 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=129047