https://www.taxtmi.com/caselaws?id=159383 A Port Trust selling unclaimed, uncleared, scrap or unserviceable goods while performing statutory functions under the Major Port Trusts Act does not carry on business in the commercial sense required by the Tamil Nadu General Sales Tax Act. Because those auction sales were incidental to statutory duties and not undertaken as a trader, broker, commission agent or other mercantile agent, the Port Trust did not satisfy the definition of "dealer" under section 2(g), even after amendment. It was therefore not liable to register as a dealer or to furnish the auction-sale particulars sought by the notice, and the notice was quashed. en-us Tue, 10 Dec 1996 00:00:00 +0530 Fri, 22 Nov 2013 18:07:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159383 A Port Trust selling unclaimed, uncleared, scrap or unserviceable goods while performing statutory functions under the Major Port Trusts Act does not carry on business in the commercial sense required by the Tamil Nadu General Sales Tax Act. Because those auction sales were incidental to statutory duties and not undertaken as a trader, broker, commission agent or other mercantile agent, the Port Trust did not satisfy the definition of "dealer" under section 2(g), even after amendment. It was therefore not liable to register as a dealer or to furnish the auction-sale particulars sought by the notice, and the notice was quashed. Case-Laws VAT and Sales Tax Tue, 10 Dec 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159383