https://www.taxtmi.com/caselaws?id=155234 An assessee running a hotel was found not to be a dealer in automobile spare parts merely because it sold spare parts received in settlement of accounts. The sale was a single, isolated transaction unconnected with the assessee's regular hotel business, and there was no basis to treat the assessee as carrying on a trading activity in motor parts. Rule 9(g) of the Kerala General Sales Tax Rules, which recognises exemption where the original dealer had sold the goods, also supported the view that the limited disposal did not create dealer status. Assessment on the turnover from that sale was therefore unjustified and illegal. en-us Fri, 24 Jul 1987 00:00:00 +0530 Mon, 02 Sep 2013 15:21:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155234 An assessee running a hotel was found not to be a dealer in automobile spare parts merely because it sold spare parts received in settlement of accounts. The sale was a single, isolated transaction unconnected with the assessee's regular hotel business, and there was no basis to treat the assessee as carrying on a trading activity in motor parts. Rule 9(g) of the Kerala General Sales Tax Rules, which recognises exemption where the original dealer had sold the goods, also supported the view that the limited disposal did not create dealer status. Assessment on the turnover from that sale was therefore unjustified and illegal. Case-Laws VAT and Sales Tax Fri, 24 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155234