https://www.taxtmi.com/caselaws?id=153195 A co-operative society engaged in winning and selling minor minerals was not a dealer under the Bombay Sales Tax Act because its objects, bye-laws and overall activity showed an arrangement to protect labourers and secure wages, with sales being merely incidental and not a commercial business carried on for profit. Reassessment was also held confined to the five-year limitation period applicable where there was no concealment or knowingly incorrect return, and the later notice issued after remand was treated as the operative notice. The reference was answered in favour of the assessee on both issues. en-us Fri, 05 Mar 1982 00:00:00 +0530 Fri, 19 Jul 2013 12:42:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153195 A co-operative society engaged in winning and selling minor minerals was not a dealer under the Bombay Sales Tax Act because its objects, bye-laws and overall activity showed an arrangement to protect labourers and secure wages, with sales being merely incidental and not a commercial business carried on for profit. Reassessment was also held confined to the five-year limitation period applicable where there was no concealment or knowingly incorrect return, and the later notice issued after remand was treated as the operative notice. The reference was answered in favour of the assessee on both issues. Case-Laws VAT and Sales Tax Fri, 05 Mar 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153195