https://www.taxtmi.com/caselaws?id=155715 Sale of scrapped vehicles, old tyres, tubes, tender forms and other unserviceable material by a road transport corporation was held not to constitute "business" under the Act. The corporation's statutory object was efficient and economical transport, and disposal of discarded material was only incidental to that function, not an independent commercial venture. The Court applied its earlier decision on the same corporation and distinguished the railway scrap authorities on their different statutory setting and commercial context. As the department failed to show the volume, frequency, continuity or regularity needed to prove an intention to trade in scrap, the corporation was not a "dealer" and the sales were not liable to sales tax. en-us Wed, 17 Aug 1988 00:00:00 +0530 Fri, 06 Sep 2013 18:15:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155715 Sale of scrapped vehicles, old tyres, tubes, tender forms and other unserviceable material by a road transport corporation was held not to constitute "business" under the Act. The corporation's statutory object was efficient and economical transport, and disposal of discarded material was only incidental to that function, not an independent commercial venture. The Court applied its earlier decision on the same corporation and distinguished the railway scrap authorities on their different statutory setting and commercial context. As the department failed to show the volume, frequency, continuity or regularity needed to prove an intention to trade in scrap, the corporation was not a "dealer" and the sales were not liable to sales tax. Case-Laws VAT and Sales Tax Wed, 17 Aug 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155715