https://www.taxtmi.com/caselaws?id=163246 A tyre repair business using rubber, chemicals and other materials purchased for the work was treated as carrying on business within the statutory definition of dealer, because the materials were transferred to the tyre owner in the course of executing the repairs. The broader definition under the Madhya Pradesh Commercial Tax Act, 1994 also covered transfers of the right to use goods in the course of business, so the repair materials were taxable goods. Earlier refusals of registration did not create immunity from tax, though they could remain relevant for assessment, interest or penalty. The challenge to the notices and order was rejected. en-us Thu, 07 Dec 2006 00:00:00 +0530 Thu, 27 Mar 2014 14:12:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163246 A tyre repair business using rubber, chemicals and other materials purchased for the work was treated as carrying on business within the statutory definition of dealer, because the materials were transferred to the tyre owner in the course of executing the repairs. The broader definition under the Madhya Pradesh Commercial Tax Act, 1994 also covered transfers of the right to use goods in the course of business, so the repair materials were taxable goods. Earlier refusals of registration did not create immunity from tax, though they could remain relevant for assessment, interest or penalty. The challenge to the notices and order was rejected. Case-Laws VAT and Sales Tax Thu, 07 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163246