https://www.taxtmi.com/caselaws?id=158805 Under the unamended section 2(b) of the Central Sales Tax Act, 1956, a person was a dealer only if it carried on business, and business for that period included a profit motive. On the findings that the Food Corporation of India was distributing fertilizers under allotment to States or their nominees and lacked profit motive, the statutory requirement of carrying on business was not met. The earlier view that it acted as an agent of the Central Government did not by itself establish dealer status. The Food Corporation of India was therefore not a dealer for the relevant period and was not liable to tax. en-us Mon, 24 Jun 1996 00:00:00 +0530 Tue, 07 Jan 2014 16:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158805 Under the unamended section 2(b) of the Central Sales Tax Act, 1956, a person was a dealer only if it carried on business, and business for that period included a profit motive. On the findings that the Food Corporation of India was distributing fertilizers under allotment to States or their nominees and lacked profit motive, the statutory requirement of carrying on business was not met. The earlier view that it acted as an agent of the Central Government did not by itself establish dealer status. The Food Corporation of India was therefore not a dealer for the relevant period and was not liable to tax. Case-Laws VAT and Sales Tax Mon, 24 Jun 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158805