1964 (8) TMI 59

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....er of the Sales Tax Appellate Tribunal in T.A. No. 294 of 1962. The assessees are dealers in motor vehicles and spare parts. We are now concerned in the present revision case with motor vehicles which the assessees purchased at Avadi within the Madras State from the DirectorGeneral of Supplies and Disposals, subsequently broke them into parts and sold them. These spare parts are assessable under t....

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.... Sales Tax Appellate Tribunal rejected the contention of the assessees that the Director-General of Supplies and Disposals, whose services were requisitioned by the Military Department for effecting these sales, was a dealer within the definition of section 2 (g) of the Madras Sales Tax Act, 1959 [before the addition of explanation (2) by Act 5 of 1962], so far as the disputed turnover was concern....

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....siness' though extensively used is a word of indefinite import. In taxing statutes it is used in the sense of an occupation, or profession which occupies the time, attention and labour of a person, normally with the object of making profit. To regard an activity as business there must be a course of dealings, either actually continued or contemplated to be continued with a profit-motive, and not f....

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....ence of the Director-General of Supplies and Disposals for selling the vehicles at the most advantageous price in the market. But the Military Department, whose instrument or agent the Director-General of Supplies and Disposals is in making these sales, is not certainly engaged in a profit making activity. The Director-General of Supplies and Disposals after effecting sales of these vehicles, dedu....