https://www.taxtmi.com/caselaws?id=259055 An inclusive definition of "dealer" under Section 2(viii) of the Kerala General Sales Tax Act, 1963 was construed to cover persons and transactions expressly brought within the provision even without proof that the activity was carried on as a business. On that reading, the Port Trust was treated as a dealer and its sale transactions were liable to sales tax. The earlier decision under the Tamil Nadu General Sales Tax Act, 1959 was held inapposite because that statute used a materially narrower definition tied to carrying on business, so it did not govern the Kerala Act. en-us Wed, 22 Apr 2015 00:00:00 +0530 Wed, 21 Oct 2015 09:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259055 An inclusive definition of "dealer" under Section 2(viii) of the Kerala General Sales Tax Act, 1963 was construed to cover persons and transactions expressly brought within the provision even without proof that the activity was carried on as a business. On that reading, the Port Trust was treated as a dealer and its sale transactions were liable to sales tax. The earlier decision under the Tamil Nadu General Sales Tax Act, 1959 was held inapposite because that statute used a materially narrower definition tied to carrying on business, so it did not govern the Kerala Act. Case-Laws VAT and Sales Tax Wed, 22 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259055