https://www.taxtmi.com/caselaws?id=39932 Liability to profession tax arose only if a person carried on trade within the State, directly or through an agent, and the inquiry turned on the nature of the business and the totality of activities at the place concerned rather than any single universal test. The respondent had no shop, office, branch, or agent in Punjab; orders were accepted in Delhi and goods were dispatched from there. Inspection and collection of price in Punjab were merely incidental to supply and did not amount to carrying on trade in the State. On those facts, the respondent was not liable to be assessed to profession tax in Punjab. en-us Tue, 05 Dec 1967 00:00:00 +0530 Sat, 05 Aug 2017 15:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39932 Liability to profession tax arose only if a person carried on trade within the State, directly or through an agent, and the inquiry turned on the nature of the business and the totality of activities at the place concerned rather than any single universal test. The respondent had no shop, office, branch, or agent in Punjab; orders were accepted in Delhi and goods were dispatched from there. Inspection and collection of price in Punjab were merely incidental to supply and did not amount to carrying on trade in the State. On those facts, the respondent was not liable to be assessed to profession tax in Punjab. Case-Laws Wealth-tax Tue, 05 Dec 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39932