https://www.taxtmi.com/caselaws?id=154726 An insurance company that disposes of totally damaged motor vehicles as scrap by auction is not, for those transactions, a dealer under the U.P. Sales Tax Act. Sales tax applies only to turnover arising from sales carried on by a dealer, and the mere auction of scrap vehicles after settlement of insurance claims does not amount to dealer activity. The Court therefore treated such disposal as outside the statutory definition of dealer for sales tax purposes and held that no sales tax liability arose on those auction transactions. en-us Thu, 31 Jul 1986 00:00:00 +0530 Mon, 26 Aug 2013 17:24:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154726 An insurance company that disposes of totally damaged motor vehicles as scrap by auction is not, for those transactions, a dealer under the U.P. Sales Tax Act. Sales tax applies only to turnover arising from sales carried on by a dealer, and the mere auction of scrap vehicles after settlement of insurance claims does not amount to dealer activity. The Court therefore treated such disposal as outside the statutory definition of dealer for sales tax purposes and held that no sales tax liability arose on those auction transactions. Case-Laws VAT and Sales Tax Thu, 31 Jul 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154726