https://www.taxtmi.com/caselaws?id=161374 An official liquidator selling a company's assets under court sanction does not fall within the Kerala General Sales Tax Act definition of "dealer" unless the sales form part of a business carried on with an independent intention to trade. The court applied the settled test that the main and dominant activity must amount to business; sales made in winding up are only incidental to the liquidator's statutory duty and are not profit-making business. Mere official appointment does not change the character of the function. The liquidator was therefore not treated as a dealer and was not required to collect sales tax on the liquidation sales. en-us Tue, 11 Feb 2003 00:00:00 +0530 Thu, 16 Jan 2014 16:22:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161374 An official liquidator selling a company's assets under court sanction does not fall within the Kerala General Sales Tax Act definition of "dealer" unless the sales form part of a business carried on with an independent intention to trade. The court applied the settled test that the main and dominant activity must amount to business; sales made in winding up are only incidental to the liquidator's statutory duty and are not profit-making business. Mere official appointment does not change the character of the function. The liquidator was therefore not treated as a dealer and was not required to collect sales tax on the liquidation sales. Case-Laws VAT and Sales Tax Tue, 11 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161374