https://www.taxtmi.com/caselaws?id=150106 Sale of silverware and other articles realised from hundi collections was not "business" under the Tamil Nadu General Sales Tax Act because the disposal was only a means of converting valuable articles into cash for the institution's charitable and religious objects. The court held that the auction lacked the commercial character required by section 2(d), and since dealer status under section 2(g) depends on carrying on such business, the institution could not be treated as a dealer. The proposed sales tax action was therefore without jurisdiction. en-us Thu, 05 Aug 1971 00:00:00 +0530 Wed, 08 May 2013 18:13:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150106 Sale of silverware and other articles realised from hundi collections was not "business" under the Tamil Nadu General Sales Tax Act because the disposal was only a means of converting valuable articles into cash for the institution's charitable and religious objects. The court held that the auction lacked the commercial character required by section 2(d), and since dealer status under section 2(g) depends on carrying on such business, the institution could not be treated as a dealer. The proposed sales tax action was therefore without jurisdiction. Case-Laws VAT and Sales Tax Thu, 05 Aug 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150106