https://www.taxtmi.com/caselaws?id=151474 A Government department that systematically buys and supplies medicines and equipment in a regular commercial arrangement was treated as carrying on trade, even though it operated on service charges and not for actual profit. On that basis, it fell within the statutory meaning of "dealer" under the sales tax laws. The constitutional objection based on Article 285 also failed because sales tax is levied on the sale transaction, not on Union property as such, so Union ownership of the goods did not bar the levy on sales made by the department. The challenge to the assessment was therefore unsuccessful. en-us Mon, 18 Oct 1976 00:00:00 +0530 Thu, 06 Jun 2013 14:28:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151474 A Government department that systematically buys and supplies medicines and equipment in a regular commercial arrangement was treated as carrying on trade, even though it operated on service charges and not for actual profit. On that basis, it fell within the statutory meaning of "dealer" under the sales tax laws. The constitutional objection based on Article 285 also failed because sales tax is levied on the sale transaction, not on Union property as such, so Union ownership of the goods did not bar the levy on sales made by the department. The challenge to the assessment was therefore unsuccessful. Case-Laws VAT and Sales Tax Mon, 18 Oct 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151474