https://www.taxtmi.com/caselaws?id=152193 The High Court set aside the Tribunal's order and remanded the case for fresh disposal in accordance with law. The key issue was whether the assessee could be considered a "dealer" under the Central Sales Tax Act, liable to pay sales tax on rubber sales. The Sales Tax Officer deemed the assessee a dealer based on registration, tax collection, and profit-motive, while the Appellate Assistant Commissioner viewed the assessee as a pure agriculturist. The Tribunal's decision lacked sufficient analysis of sales volume and regularity. The Supreme Court precedent highlighted that business objects in a company's memorandum do not necessarily reflect actual activities, supporting the view of the Appellate Assistant Commissioner. en-us Mon, 27 Mar 1978 00:00:00 +0530 Wed, 26 Jun 2013 12:53:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152193 The High Court set aside the Tribunal's order and remanded the case for fresh disposal in accordance with law. The key issue was whether the assessee could be considered a "dealer" under the Central Sales Tax Act, liable to pay sales tax on rubber sales. The Sales Tax Officer deemed the assessee a dealer based on registration, tax collection, and profit-motive, while the Appellate Assistant Commissioner viewed the assessee as a pure agriculturist. The Tribunal's decision lacked sufficient analysis of sales volume and regularity. The Supreme Court precedent highlighted that business objects in a company's memorandum do not necessarily reflect actual activities, supporting the view of the Appellate Assistant Commissioner. Case-Laws VAT and Sales Tax Mon, 27 Mar 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152193