https://www.taxtmi.com/caselaws?id=150452 Regular and continuous auction sales of forest timber by the Government can constitute carrying on business under the Andhra Pradesh General Sales Tax Act, 1957, because the statutory definitions of business and dealer extend to commercial sales activity by the State. Timber and firewood being taxable at the point of first sale, the Government's annual auction sales were treated as the first taxable sale in the State. On that basis, later sales by the purchaser were second sales and fell outside tax at the first-sale point. en-us Tue, 18 Apr 1972 00:00:00 +0530 Fri, 17 May 2013 10:38:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150452 Regular and continuous auction sales of forest timber by the Government can constitute carrying on business under the Andhra Pradesh General Sales Tax Act, 1957, because the statutory definitions of business and dealer extend to commercial sales activity by the State. Timber and firewood being taxable at the point of first sale, the Government's annual auction sales were treated as the first taxable sale in the State. On that basis, later sales by the purchaser were second sales and fell outside tax at the first-sale point. Case-Laws VAT and Sales Tax Tue, 18 Apr 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150452