https://www.taxtmi.com/caselaws?id=155343 A statutory housing board disposing of old forms, papers, dismantled material and empty cement bags was not carrying on business as a dealer under the Andhra Pradesh General Sales Tax Act. The statutory definitions of "dealer" and "business" required evidence of trade, commerce, manufacture, or an activity incidental or ancillary to such activity, and the Board's housing functions under governmental control did not satisfy that test. The sales were merely of obsolete or surplus materials cleared from construction activity, with no intention to trade in those goods. Those disposals were therefore outside the tax net. en-us Wed, 17 Feb 1988 00:00:00 +0530 Tue, 03 Sep 2013 16:44:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155343 A statutory housing board disposing of old forms, papers, dismantled material and empty cement bags was not carrying on business as a dealer under the Andhra Pradesh General Sales Tax Act. The statutory definitions of "dealer" and "business" required evidence of trade, commerce, manufacture, or an activity incidental or ancillary to such activity, and the Board's housing functions under governmental control did not satisfy that test. The sales were merely of obsolete or surplus materials cleared from construction activity, with no intention to trade in those goods. Those disposals were therefore outside the tax net. Case-Laws VAT and Sales Tax Wed, 17 Feb 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155343