https://www.taxtmi.com/caselaws?id=163359 Sales tax is attracted to the act of sale, not to the goods themselves, so a Customs Department sale of confiscated or unclaimed goods falls within the Kerala General Sales Tax Act, 1963. The absence of a profit motive does not remove the transaction from the charging provision where the department effects the sale and answers the definition of dealer for that purpose. The constitutional objection based on Article 285 was also rejected because the levy operated on the sale transaction and not as a direct tax on Union property. The sales tax levy was therefore upheld in its application to such sales. en-us Mon, 13 Jun 2005 00:00:00 +0530 Tue, 01 Apr 2014 13:03:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163359 Sales tax is attracted to the act of sale, not to the goods themselves, so a Customs Department sale of confiscated or unclaimed goods falls within the Kerala General Sales Tax Act, 1963. The absence of a profit motive does not remove the transaction from the charging provision where the department effects the sale and answers the definition of dealer for that purpose. The constitutional objection based on Article 285 was also rejected because the levy operated on the sale transaction and not as a direct tax on Union property. The sales tax levy was therefore upheld in its application to such sales. Case-Laws VAT and Sales Tax Mon, 13 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163359