https://www.taxtmi.com/caselaws?id=798151 Under the Delhi Sales Tax Act, 1975, the Railways may fall within "dealer" because the definitions of business and dealer encompass Central Government sales activities irrespective of profit motive. A transfer of rolling stock is taxable only when the Railways held title as principal and transferred the property to the financing corporation for consideration, including adjustment of advances. Rolling stock procured solely as the corporation's agent passes directly from manufacturers and creates no intermediate sale. For established sales, exclusion from Delhi tax requires transaction-specific proof that the sale occasioned inter-State movement or occurred outside Delhi; manufacture, dispatch, later use elsewhere, or head-office location is insufficient. Taxable turnover must exclude agency-procured stock and be determined assessment-year-wise. en-us Wed, 02 Sep 2026 00:00:00 +0530 Thu, 03 Sep 2026 08:20:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798151 Under the Delhi Sales Tax Act, 1975, the Railways may fall within "dealer" because the definitions of business and dealer encompass Central Government sales activities irrespective of profit motive. A transfer of rolling stock is taxable only when the Railways held title as principal and transferred the property to the financing corporation for consideration, including adjustment of advances. Rolling stock procured solely as the corporation's agent passes directly from manufacturers and creates no intermediate sale. For established sales, exclusion from Delhi tax requires transaction-specific proof that the sale occasioned inter-State movement or occurred outside Delhi; manufacture, dispatch, later use elsewhere, or head-office location is insufficient. Taxable turnover must exclude agency-procured stock and be determined assessment-year-wise. Case-Laws VAT / Sales Tax Wed, 02 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798151