https://www.taxtmi.com/caselaws?id=161002 A Government press supplying forms, registers and stationery only to Government departments against payment was held not to be carrying on trade under section 2(c) of the Haryana General Sales Tax Act, 1973, because its activities were part of governmental functioning and not a commercial venture. As it was not a dealer, the public auction sale of waste paper could not be treated as ancillary or incidental to trade and was not exigible to tax. The penalty orders also failed because they depended on the incorrect premise that the press was taxable as a dealer. The references were answered against the Revenue. en-us Fri, 04 Jan 2002 00:00:00 +0530 Sat, 28 Dec 2013 12:21:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161002 A Government press supplying forms, registers and stationery only to Government departments against payment was held not to be carrying on trade under section 2(c) of the Haryana General Sales Tax Act, 1973, because its activities were part of governmental functioning and not a commercial venture. As it was not a dealer, the public auction sale of waste paper could not be treated as ancillary or incidental to trade and was not exigible to tax. The penalty orders also failed because they depended on the incorrect premise that the press was taxable as a dealer. The references were answered against the Revenue. Case-Laws VAT and Sales Tax Fri, 04 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161002