https://www.taxtmi.com/caselaws?id=150755 A statutory authority that disposes of goods only as an incident of a governmental distribution scheme or statutory control function does not carry on the business of selling goods for sales tax purposes. The Calcutta High Court held that the Iron and Steel Controller's sales of imported iron and steel, surplus war materials, and printed forms were part of an organised public programme and not an independent commercial occupation or avocation. The amended definition of "business" was considered, but the essential character of the activity remained non-commercial. The Controller therefore was not a dealer within section 2(c) of the Bengal Finance (Sales Tax) Act, 1941. en-us Tue, 01 Oct 1974 00:00:00 +0530 Wed, 22 May 2013 12:42:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150755 A statutory authority that disposes of goods only as an incident of a governmental distribution scheme or statutory control function does not carry on the business of selling goods for sales tax purposes. The Calcutta High Court held that the Iron and Steel Controller's sales of imported iron and steel, surplus war materials, and printed forms were part of an organised public programme and not an independent commercial occupation or avocation. The amended definition of "business" was considered, but the essential character of the activity remained non-commercial. The Controller therefore was not a dealer within section 2(c) of the Bengal Finance (Sales Tax) Act, 1941. Case-Laws VAT and Sales Tax Tue, 01 Oct 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150755