https://www.taxtmi.com/caselaws?id=150033 Sales tax liability under the Bengal Finance (Sales Tax) Act, 1941 depended on whether the assessee was carrying on a business of selling goods, not on the mere existence of a sale for consideration. Regular supplies of coke-breeze and stores to employees at concessional or cost price, made as amenities and without a commercial object, did not amount to business activity. The absence of profit motive was relevant but not decisive; the decisive test was the presence of trade, commerce, or a concern in the nature of trade. The assessee was therefore not a dealer in respect of those supplies, and the transactions fell outside taxable turnover. en-us Wed, 09 Dec 1970 00:00:00 +0530 Wed, 08 May 2013 10:21:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150033 Sales tax liability under the Bengal Finance (Sales Tax) Act, 1941 depended on whether the assessee was carrying on a business of selling goods, not on the mere existence of a sale for consideration. Regular supplies of coke-breeze and stores to employees at concessional or cost price, made as amenities and without a commercial object, did not amount to business activity. The absence of profit motive was relevant but not decisive; the decisive test was the presence of trade, commerce, or a concern in the nature of trade. The assessee was therefore not a dealer in respect of those supplies, and the transactions fell outside taxable turnover. Case-Laws VAT and Sales Tax Wed, 09 Dec 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150033