https://www.taxtmi.com/caselaws?id=155112 A retrospective amendment to the Himachal Pradesh General Sales Tax Act expanded the definitions of "business", "dealer" and "goods" by deeming the changes always to have been in force. On that language, Government selling forest produce at repeated auctions could be treated as carrying on business, and the forest department fell within the statutory definition of dealer. Trees agreed to be severed under a contract of sale, and timber when fallen, felled or agreed to be felled, were included within the taxable subject matter. Earlier authorities were distinguished because they turned on narrower definitions. The auction sales of forest trees were therefore liable to sales tax. en-us Thu, 11 Apr 1985 00:00:00 +0530 Sat, 31 Aug 2013 15:10:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155112 A retrospective amendment to the Himachal Pradesh General Sales Tax Act expanded the definitions of "business", "dealer" and "goods" by deeming the changes always to have been in force. On that language, Government selling forest produce at repeated auctions could be treated as carrying on business, and the forest department fell within the statutory definition of dealer. Trees agreed to be severed under a contract of sale, and timber when fallen, felled or agreed to be felled, were included within the taxable subject matter. Earlier authorities were distinguished because they turned on narrower definitions. The auction sales of forest trees were therefore liable to sales tax. Case-Laws VAT and Sales Tax Thu, 11 Apr 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155112