https://www.taxtmi.com/caselaws?id=139042 Disposal of surplus American war material was treated as a commercial activity amounting to business where the sales were regular, widespread, supported by advertising and auctions, and conducted through an organised disposal machinery. The court held that the source of the goods as surplus government material did not prevent the activity from bearing a profit-making character, and the totality of the sales pattern showed continuity, magnitude and diversity consistent with trading. On that basis, the Directorate was carrying on the business of selling goods and the Director fell within the definition of a dealer under the Bengal Finance (Sales Tax) Act, 1941. en-us Thu, 26 Nov 1964 00:00:00 +0530 Wed, 17 Apr 2013 16:59:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=139042 Disposal of surplus American war material was treated as a commercial activity amounting to business where the sales were regular, widespread, supported by advertising and auctions, and conducted through an organised disposal machinery. The court held that the source of the goods as surplus government material did not prevent the activity from bearing a profit-making character, and the totality of the sales pattern showed continuity, magnitude and diversity consistent with trading. On that basis, the Directorate was carrying on the business of selling goods and the Director fell within the definition of a dealer under the Bengal Finance (Sales Tax) Act, 1941. Case-Laws VAT and Sales Tax Thu, 26 Nov 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=139042