https://www.taxtmi.com/caselaws?id=153850 A building contractor's purchase of building materials used in construction or repairs is a purchase made in the course of business and falls within the business activity for sales tax purposes. Scaffolding materials require separate examination: they are not automatically treated as business purchases and may be excluded if they are merely adjuncts to the business or form part of the contractor's capital assets. On the dealer question, the contractor was treated as a dealer within the meaning of section 2(6) of the Bombay Sales Tax Act, 1953, on the basis that the relevant statutory definition covered such construction activity. en-us Fri, 03 Dec 1982 00:00:00 +0530 Wed, 31 Jul 2013 18:35:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153850 A building contractor's purchase of building materials used in construction or repairs is a purchase made in the course of business and falls within the business activity for sales tax purposes. Scaffolding materials require separate examination: they are not automatically treated as business purchases and may be excluded if they are merely adjuncts to the business or form part of the contractor's capital assets. On the dealer question, the contractor was treated as a dealer within the meaning of section 2(6) of the Bombay Sales Tax Act, 1953, on the basis that the relevant statutory definition covered such construction activity. Case-Laws VAT and Sales Tax Fri, 03 Dec 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153850