1986 (1) TMI 378

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.... tyres, tubes, rubber goods, etc., and is a dealer registered under the Kerala General Sales Tax Act, 1963. The total turnover of the assessee for the year 1975-76 took in also a sum of Rs. 10,36,764.35 being the sale proceeds of machinery sold during the accounting year. The assessee claimed that the aforesaid turnover by sale of machinery is not taxable as it does not fall within the business of the assessee and the assessee is not a dealer in machinery. Overruling this contention the Assistant Commissioner of Sales Tax (Assessment) brought this turnover also to tax. In appeal the Deputy Commissioner of Sales Tax (Appeals) confirmed the decision of the assessing authority that the sales turnover of machinery is also exigible to tax, but ....

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....ds, directly or otherwise, whether for cash or for deferred payment, or for commission, remuneration or other valuable consideration and includes, inter alia, a casual trader". The expression "casual trader" is defined in section 2(vii) to mean "a person who has, whether as principal, agent or in any other capacity, occasional transactions involving the buying, selling, supply or distribution of goods in the State, whether for cash or for deferred payment, or for commission, remuneration, or other valuable consideration". Section 2(vi) defines "business" to include "(a) any trade, commerce, or manufacture or any adventure or concern in the nature of trade, whether or not such trade, commerce, manufacture, adventure or concern is carried on ....