https://www.taxtmi.com/caselaws?id=154613 Under the pre-1976 Central Sales Tax Act regime, "business" required a profit motive where dealer status depended on supplies of goods. A charge added to supplies did not by itself establish that motive, as it could represent storage, overhead or administrative costs. Dealer status under the Act required carrying on the business of buying, selling or supplying goods; registration under another sales tax law or deficient production of accounts could not independently establish that status. Where the Revenue could not prove profit motive, the basis for Central Sales Tax assessment did not arise. en-us Tue, 19 Aug 1986 00:00:00 +0530 Sat, 24 Aug 2013 12:37:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154613 Under the pre-1976 Central Sales Tax Act regime, "business" required a profit motive where dealer status depended on supplies of goods. A charge added to supplies did not by itself establish that motive, as it could represent storage, overhead or administrative costs. Dealer status under the Act required carrying on the business of buying, selling or supplying goods; registration under another sales tax law or deficient production of accounts could not independently establish that status. Where the Revenue could not prove profit motive, the basis for Central Sales Tax assessment did not arise. Case-Laws VAT and Sales Tax Tue, 19 Aug 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154613