https://www.taxtmi.com/caselaws?id=150169 The State could be treated as a dealer under sales tax law only if it was shown to be carrying on the business of selling or buying goods in the relevant area. On the record, the Government had not established any business of selling asphalt and was not shown to be a registered dealer. The contract also stated that the materials supplied remained Government property and were not sold to the contractor. In these circumstances, deduction and recovery of sales tax from the contractor was not legally sustainable, and the refund decree in the contractor's favour was left undisturbed. en-us Mon, 27 Sep 1971 00:00:00 +0530 Thu, 09 May 2013 16:22:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150169 The State could be treated as a dealer under sales tax law only if it was shown to be carrying on the business of selling or buying goods in the relevant area. On the record, the Government had not established any business of selling asphalt and was not shown to be a registered dealer. The contract also stated that the materials supplied remained Government property and were not sold to the contractor. In these circumstances, deduction and recovery of sales tax from the contractor was not legally sustainable, and the refund decree in the contractor's favour was left undisturbed. Case-Laws VAT and Sales Tax Mon, 27 Sep 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150169