https://www.taxtmi.com/caselaws?id=162664 The wider definition of "dealer" under the Kerala General Sales Tax Act, 1963 covers transfers of property in goods, works contracts, transfer of the right to use goods, and supply of goods as part of a service, whether or not carried on in the course of business. Because that definition is broader than the unamended Tamil Nadu provision considered in the earlier port trust ruling, the reasoning under the narrower statute could not exclude the Cochin Port Trust. The Trust therefore falls within section 2(viii) and is liable to sales tax. en-us Fri, 23 Dec 2005 00:00:00 +0530 Wed, 12 Mar 2014 14:17:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162664 The wider definition of "dealer" under the Kerala General Sales Tax Act, 1963 covers transfers of property in goods, works contracts, transfer of the right to use goods, and supply of goods as part of a service, whether or not carried on in the course of business. Because that definition is broader than the unamended Tamil Nadu provision considered in the earlier port trust ruling, the reasoning under the narrower statute could not exclude the Cochin Port Trust. The Trust therefore falls within section 2(viii) and is liable to sales tax. Case-Laws VAT and Sales Tax Fri, 23 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162664