https://www.taxtmi.com/caselaws?id=194551 A statutory road transport corporation constituted to provide public transport services was held to be engaged in a service-oriented undertaking rather than trade or commerce. Its powers to deal with property, stores, and scrap were merely incidental to that dominant purpose. Repeated sales of scrap, old buses, spare parts, and other unserviceable material did not amount to a separate business of selling goods, because the items were discarded assets used in the transport undertaking and not goods held for resale. The corporation was therefore not a dealer liable to sales tax on those transactions, and the disputed sales were not taxable as business turnover. en-us Tue, 02 Jul 1996 00:00:00 +0530 Wed, 13 Sep 2017 13:07:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=194551 A statutory road transport corporation constituted to provide public transport services was held to be engaged in a service-oriented undertaking rather than trade or commerce. Its powers to deal with property, stores, and scrap were merely incidental to that dominant purpose. Repeated sales of scrap, old buses, spare parts, and other unserviceable material did not amount to a separate business of selling goods, because the items were discarded assets used in the transport undertaking and not goods held for resale. The corporation was therefore not a dealer liable to sales tax on those transactions, and the disputed sales were not taxable as business turnover. Case-Laws VAT and Sales Tax Tue, 02 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=194551