https://www.taxtmi.com/caselaws?id=160916 A Port Trust is not treated as a dealer liable to sales tax on receipts from tender forms, cranage, pilotage and similar ancillary services unless those activities amount to business under the Andhra Pradesh General Sales Tax Act, 1957. The statutory definition of dealer, read with the charging provision, requires a business activity; mere receipt of money from functions connected with port operations is insufficient. Explanation IV to section 2(e) enlarges the class of persons covered, but does not remove the need to prove business. On that basis, the disputed receipts were regarded as part of statutory port functions and not taxable business turnover. en-us Fri, 07 Jun 2002 00:00:00 +0530 Thu, 26 Dec 2013 15:42:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160916 A Port Trust is not treated as a dealer liable to sales tax on receipts from tender forms, cranage, pilotage and similar ancillary services unless those activities amount to business under the Andhra Pradesh General Sales Tax Act, 1957. The statutory definition of dealer, read with the charging provision, requires a business activity; mere receipt of money from functions connected with port operations is insufficient. Explanation IV to section 2(e) enlarges the class of persons covered, but does not remove the need to prove business. On that basis, the disputed receipts were regarded as part of statutory port functions and not taxable business turnover. Case-Laws VAT and Sales Tax Fri, 07 Jun 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160916