1978 (8) TMI 192

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....ourt: "Whether, on the facts and in the circumstances of the case, the Additional Judge (Revisions), Sales Tax, Meerut, was legally justified in holding for the assessment years 1965-66, 1966-67 and 1967-68 that the Cantonment Board, Meerut, was not a 'dealer' within the definition of section 2(c) of the U.P. Sales Tax Act in connection with the turnover of sales amounting to Rs. 33,814.85, Rs.....

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....der the Act taxed its turnover. An appeal filed against the assessment order failed. The revision of the Board, however, succeeded. The Judge (Revisions) has taken the view that as the primary function of the Board was to look after the welfare of the area under its jurisdiction, sale of these articles was not carried on by it either as a business or a commercial activity and, as such, the Board c....

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....e motive of making profit. Business normally means an activity which occupies the time, attention and labour of the person, normally with the object of making profit. The activity must be of sufficient volume, frequency, continuity and regularity. However, in view of section 2(aa) of the Act, the activity may amount to business even if it is done without the motive of making profit. The Act, th....

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.... systematic or organised course of activity, for these sales are sporadic in nature, and not conducted on an organised scale. So far as the supply of cement and iron and steel is concerned, no element of sale was at all involved in these transactions, for these articles appear to have been utilised for the construction works of the Board itself, which were being carried out by the contractors. ....