https://www.taxtmi.com/caselaws?id=766731 A body constituted by the Central Government that sells goods can fall within the deeming fiction of "dealer" under the Maharashtra Value Added Tax Act, 2002 even if it does not satisfy the ordinary business test under section 2(4). The Explanation to section 2(8) widens the definition to cover specified entities selling goods by auction or otherwise, including sales made in recovery proceedings. The discussion also notes that section 56(2) permits prospective operation where bona fide conduct, debatable liability, lack of profit motive, and resulting hardship justify limiting the tax determination to future transactions. en-us Mon, 03 Mar 2025 00:00:00 +0530 Tue, 04 Mar 2025 07:12:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766731 A body constituted by the Central Government that sells goods can fall within the deeming fiction of "dealer" under the Maharashtra Value Added Tax Act, 2002 even if it does not satisfy the ordinary business test under section 2(4). The Explanation to section 2(8) widens the definition to cover specified entities selling goods by auction or otherwise, including sales made in recovery proceedings. The discussion also notes that section 56(2) permits prospective operation where bona fide conduct, debatable liability, lack of profit motive, and resulting hardship justify limiting the tax determination to future transactions. Case-Laws VAT / Sales Tax Mon, 03 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766731