https://www.taxtmi.com/caselaws?id=149916 A building contractor executing an indivisible works contract is not automatically a dealer in respect of every purchase made for that contract under section 2(11) of the Bombay Sales Tax Act, 1959. Purchase tax under section 13 applies only where the purchaser is a dealer buying goods in the course of business from a non-registered seller and the statutory conditions are met. Purchases that are indispensable and integral to the works activity may fall within the business of buying goods, but capital assets such as motor trucks used to carry materials do not, without more, satisfy that test. On that reasoning, no purchase tax was payable on the trucks. en-us Sat, 05 Dec 1970 00:00:00 +0530 Mon, 06 May 2013 12:25:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149916 A building contractor executing an indivisible works contract is not automatically a dealer in respect of every purchase made for that contract under section 2(11) of the Bombay Sales Tax Act, 1959. Purchase tax under section 13 applies only where the purchaser is a dealer buying goods in the course of business from a non-registered seller and the statutory conditions are met. Purchases that are indispensable and integral to the works activity may fall within the business of buying goods, but capital assets such as motor trucks used to carry materials do not, without more, satisfy that test. On that reasoning, no purchase tax was payable on the trucks. Case-Laws VAT and Sales Tax Sat, 05 Dec 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149916