https://www.taxtmi.com/caselaws?id=164449 An inclusive definition of "dealer" in the Bengal Finance (Sales Tax) Act, 1941 was treated as extending dealer status to a body corporate that sells goods, whether or not selling is its principal business or part of a regular business activity. The retrospective amendment was read as enlarging the taxable field from the inception of the Act, and the plain wording of the inclusive clause was given full effect. On that construction, a company making casual sales of unserviceable materials fell within the amended definition and the notices treating those sales as taxable were valid. en-us Thu, 22 Feb 2007 00:00:00 +0530 Thu, 24 Apr 2014 14:40:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164449 An inclusive definition of "dealer" in the Bengal Finance (Sales Tax) Act, 1941 was treated as extending dealer status to a body corporate that sells goods, whether or not selling is its principal business or part of a regular business activity. The retrospective amendment was read as enlarging the taxable field from the inception of the Act, and the plain wording of the inclusive clause was given full effect. On that construction, a company making casual sales of unserviceable materials fell within the amended definition and the notices treating those sales as taxable were valid. Case-Laws VAT and Sales Tax Thu, 22 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164449