https://www.taxtmi.com/caselaws?id=156976 Supply of calendars to dealers for fixed consideration constituted a sale and the receipts formed taxable turnover under the Tamil Nadu General Sales Tax Act, even if the payment covered only part of the cost. The court treated business under the Act as not requiring profit motive, and held that incidental calendar supplies supported by records at the Madras liaison office fell within that concept. It also held that a local branch or office with a fixed place of business and business connection with the head office could qualify as a dealer in the State. The assessment was therefore restored and the calendar supplies were held taxable for the relevant year. en-us Thu, 07 Jan 1993 00:00:00 +0530 Thu, 26 Sep 2013 17:59:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156976 Supply of calendars to dealers for fixed consideration constituted a sale and the receipts formed taxable turnover under the Tamil Nadu General Sales Tax Act, even if the payment covered only part of the cost. The court treated business under the Act as not requiring profit motive, and held that incidental calendar supplies supported by records at the Madras liaison office fell within that concept. It also held that a local branch or office with a fixed place of business and business connection with the head office could qualify as a dealer in the State. The assessment was therefore restored and the calendar supplies were held taxable for the relevant year. Case-Laws VAT and Sales Tax Thu, 07 Jan 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156976