https://www.taxtmi.com/caselaws?id=154440 An insurance company was not treated as a dealer carrying on business under the U.P. Sales Tax Act merely because it occasionally sold salvage arising from settlement of claims. The definitions of "business" and "dealer" were construed by reference to the dominant nature of the assessee's activity: insurance remained a service, not a trading enterprise, and isolated disposal of salvage did not convert that service into buying and selling goods. On that basis, the occasional sale of salvage was held incidental to the insurance business and not exigible to sales tax. The revisions were allowed and the tribunal's order was set aside, leaving the assessee free from the tax demand. en-us Thu, 19 Dec 1985 00:00:00 +0530 Wed, 21 Aug 2013 14:19:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154440 An insurance company was not treated as a dealer carrying on business under the U.P. Sales Tax Act merely because it occasionally sold salvage arising from settlement of claims. The definitions of "business" and "dealer" were construed by reference to the dominant nature of the assessee's activity: insurance remained a service, not a trading enterprise, and isolated disposal of salvage did not convert that service into buying and selling goods. On that basis, the occasional sale of salvage was held incidental to the insurance business and not exigible to sales tax. The revisions were allowed and the tribunal's order was set aside, leaving the assessee free from the tax demand. Case-Laws VAT and Sales Tax Thu, 19 Dec 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154440