https://www.taxtmi.com/caselaws?id=150645 Sales by a statutory Port Trust of unclaimed and unserviceable goods, made under statutory powers for recovery of dues, were not business transactions liable to sales tax because they were not commercial or incidental to trading activity. The enlarged definition of business did not alter the requirement that the seller must be carrying on business in the relevant sense, so the Port Trust was not a dealer on that basis. The deeming provision for Government departments or local authorities also did not apply, because a statutory disposal in performance of public duties is not business and cannot attract dealer status merely by fiction. en-us Tue, 24 Jul 1973 00:00:00 +0530 Mon, 20 May 2013 17:11:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150645 Sales by a statutory Port Trust of unclaimed and unserviceable goods, made under statutory powers for recovery of dues, were not business transactions liable to sales tax because they were not commercial or incidental to trading activity. The enlarged definition of business did not alter the requirement that the seller must be carrying on business in the relevant sense, so the Port Trust was not a dealer on that basis. The deeming provision for Government departments or local authorities also did not apply, because a statutory disposal in performance of public duties is not business and cannot attract dealer status merely by fiction. Case-Laws VAT and Sales Tax Tue, 24 Jul 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150645