https://www.taxtmi.com/caselaws?id=150707 A co-operative society that pooled members' groundnuts, financed growers, controlled auction sales, and earned commission was treated as carrying on a commercial venture rather than a mere incidental activity. The wide definition of "dealer" under the Bombay Sales Tax Act covered a person selling goods for commission or remuneration, and "business" was assessed by the integrated course of dealings, continuity, regularity, volume, and profit-motive. Actual profit in a particular year was not decisive; the society's overall selling arrangement showed a profit-motive, so the auction sales of members' groundnuts were liable to sales tax. en-us Tue, 18 Jun 1974 00:00:00 +0530 Tue, 21 May 2013 16:27:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150707 A co-operative society that pooled members' groundnuts, financed growers, controlled auction sales, and earned commission was treated as carrying on a commercial venture rather than a mere incidental activity. The wide definition of "dealer" under the Bombay Sales Tax Act covered a person selling goods for commission or remuneration, and "business" was assessed by the integrated course of dealings, continuity, regularity, volume, and profit-motive. Actual profit in a particular year was not decisive; the society's overall selling arrangement showed a profit-motive, so the auction sales of members' groundnuts were liable to sales tax. Case-Laws VAT and Sales Tax Tue, 18 Jun 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150707