https://www.taxtmi.com/caselaws?id=150329 The Divisional Forest Officers (DFOs) were found not to be "dealers" under the Central Sales Tax Act, as their transactions with the railways were on a no-profit basis to fulfill obligations to the Central Government. Issuing 'D' forms by the railways did not change this non-dealer status, and the court ruled in favor of the assessee, concluding that the DFOs were not liable as dealers. The court highlighted the absence of a profit motive in the transactions and emphasized that statutory liability for tax cannot be inferred solely from the issuance of 'D' forms. en-us Mon, 07 May 1973 00:00:00 +0530 Mon, 13 May 2013 13:08:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150329 The Divisional Forest Officers (DFOs) were found not to be "dealers" under the Central Sales Tax Act, as their transactions with the railways were on a no-profit basis to fulfill obligations to the Central Government. Issuing 'D' forms by the railways did not change this non-dealer status, and the court ruled in favor of the assessee, concluding that the DFOs were not liable as dealers. The court highlighted the absence of a profit motive in the transactions and emphasized that statutory liability for tax cannot be inferred solely from the issuance of 'D' forms. Case-Laws VAT and Sales Tax Mon, 07 May 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150329