https://www.taxtmi.com/caselaws?id=152353 A Cantonment Board is not a dealer under the U.P. Sales Tax Act merely because it occasionally disposes of fallen trees and similar materials or supplies cement, iron and steel to contractors for its own construction work. A dealer must carry on buying or selling as a business, and although the definition of business dispenses with profit motive, the activity must still have the character of a commercial venture akin to trading. The Board's sales were incidental to statutory functions and lacked the systematic, organised nature of a trade. The supply of materials to contractors was treated as procurement for the Board's own works, not a taxable sale transaction. en-us Wed, 16 Aug 1978 00:00:00 +0530 Sat, 29 Jun 2013 18:14:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152353 A Cantonment Board is not a dealer under the U.P. Sales Tax Act merely because it occasionally disposes of fallen trees and similar materials or supplies cement, iron and steel to contractors for its own construction work. A dealer must carry on buying or selling as a business, and although the definition of business dispenses with profit motive, the activity must still have the character of a commercial venture akin to trading. The Board's sales were incidental to statutory functions and lacked the systematic, organised nature of a trade. The supply of materials to contractors was treated as procurement for the Board's own works, not a taxable sale transaction. Case-Laws VAT and Sales Tax Wed, 16 Aug 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152353