https://www.taxtmi.com/caselaws?id=150360 A press activity was treated as business under the Orissa Sales Tax Act where the Tribunal found it sold goods to members and outsiders and operated in a commercial, business-like manner. The statutory concept of "dealer" depended on carrying on the business of purchasing, selling or supplying goods, and the Court held that this issue was governed by the Tribunal's factual findings as final fact-finder. On that basis, the reference was held not to disclose any question of law, so the referred questions were not answered. en-us Wed, 02 May 1973 00:00:00 +0530 Mon, 13 May 2013 16:34:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150360 A press activity was treated as business under the Orissa Sales Tax Act where the Tribunal found it sold goods to members and outsiders and operated in a commercial, business-like manner. The statutory concept of "dealer" depended on carrying on the business of purchasing, selling or supplying goods, and the Court held that this issue was governed by the Tribunal's factual findings as final fact-finder. On that basis, the reference was held not to disclose any question of law, so the referred questions were not answered. Case-Laws VAT and Sales Tax Wed, 02 May 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150360