https://www.taxtmi.com/caselaws?id=152448 An agent appointed by the Government of India to take over, safeguard and dispose of surplus war stores was held not to be carrying on a business of selling goods in West Bengal for purposes of section 2(c) of the Bengal Finance (Sales Tax) Act, 1941. Applying the principle that disposal of surplus capital assets by the principal is not a trading activity, the Court reasoned that the agent could not be treated as a dealer merely by performing the same disposal function on the Government's behalf. The transactions were therefore outside sales tax liability on the impugned sales. en-us Tue, 25 Apr 1978 00:00:00 +0530 Wed, 03 Jul 2013 17:14:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152448 An agent appointed by the Government of India to take over, safeguard and dispose of surplus war stores was held not to be carrying on a business of selling goods in West Bengal for purposes of section 2(c) of the Bengal Finance (Sales Tax) Act, 1941. Applying the principle that disposal of surplus capital assets by the principal is not a trading activity, the Court reasoned that the agent could not be treated as a dealer merely by performing the same disposal function on the Government's behalf. The transactions were therefore outside sales tax liability on the impugned sales. Case-Laws VAT and Sales Tax Tue, 25 Apr 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152448