https://www.taxtmi.com/caselaws?id=165304 Purchase of machinery by an already registered dealer was treated as part of an existing trading activity, not a casual isolated transaction. The governing test for "business" was whether dealings show volume, frequency, continuity, regularity, and ordinarily a profit motive; on the facts, the dealer was already engaged in resale of machinery and machinery parts, so the Karnataka purchase retained its business character. Non-registration in Karnataka did not change that character, and the machinery had not suffered tax in the State. Purchase tax under section 6(2) was therefore payable, and the challenge failed. en-us Fri, 16 Jul 2010 00:00:00 +0530 Wed, 01 Oct 2014 10:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165304 Purchase of machinery by an already registered dealer was treated as part of an existing trading activity, not a casual isolated transaction. The governing test for "business" was whether dealings show volume, frequency, continuity, regularity, and ordinarily a profit motive; on the facts, the dealer was already engaged in resale of machinery and machinery parts, so the Karnataka purchase retained its business character. Non-registration in Karnataka did not change that character, and the machinery had not suffered tax in the State. Purchase tax under section 6(2) was therefore payable, and the challenge failed. Case-Laws VAT and Sales Tax Fri, 16 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165304