https://www.taxtmi.com/caselaws?id=161085 The Andhra Pradesh HC held that supplying drinking water to visiting ships was an incidental activity performed by a port trust in discharge of its statutory functions under the Major Port Trusts Act, not a dominant commercial undertaking. Applying the principle that an activity is not "business" for sales tax purposes unless it is the principal or primary function, the court found that the port trust was not a "dealer" on this turnover. The notice levying sales tax on water supplied to ships was therefore not sustainable and the demand was set aside. en-us Wed, 25 Jul 2001 00:00:00 +0530 Tue, 31 Dec 2013 15:59:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161085 The Andhra Pradesh HC held that supplying drinking water to visiting ships was an incidental activity performed by a port trust in discharge of its statutory functions under the Major Port Trusts Act, not a dominant commercial undertaking. Applying the principle that an activity is not "business" for sales tax purposes unless it is the principal or primary function, the court found that the port trust was not a "dealer" on this turnover. The notice levying sales tax on water supplied to ships was therefore not sustainable and the demand was set aside. Case-Laws VAT and Sales Tax Wed, 25 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161085