https://www.taxtmi.com/caselaws?id=150756 Sales of confiscated goods by customs authorities through auctioneers were not sales by a dealer in the course of business. The auctioneers only connected buyers and sellers, had no dominion or possession of the goods, and the collection of sales tax by them did not make them dealers. The customs department's periodic disposal of confiscated goods was a statutory function, not trading activity. For section 3(2) read with section 2(n), the first taxable sale is the first sale by a dealer in the course of business inside the State, not merely the first factual sale by any person. The assessee's sales were therefore the first taxable sales. en-us Wed, 09 Oct 1974 00:00:00 +0530 Wed, 22 May 2013 12:47:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150756 Sales of confiscated goods by customs authorities through auctioneers were not sales by a dealer in the course of business. The auctioneers only connected buyers and sellers, had no dominion or possession of the goods, and the collection of sales tax by them did not make them dealers. The customs department's periodic disposal of confiscated goods was a statutory function, not trading activity. For section 3(2) read with section 2(n), the first taxable sale is the first sale by a dealer in the course of business inside the State, not merely the first factual sale by any person. The assessee's sales were therefore the first taxable sales. Case-Laws VAT and Sales Tax Wed, 09 Oct 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150756