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1998 (10) TMI 456 - SC - VAT and Sales TaxWhether a pawnbroker is a “dealer” and carries on “business” within the meaning of the State General Sales Tax Act read with the State Pawn Brokers Act and Rules when he causes the sales of unredeemed articles/goods, occasioned by the default of the pawner through (statutory) auctioneer? Held that:- Appeal dismissed. No hesitation to reject the contention of the learned counsel for the appellants that the pawnbroker cannot be treated as a seller of goods in the facts and circumstances of these cases and, therefore, not a “dealer” under the Sales Tax Act. It is now well-settled that any activity incidental or ancillary to the main business will also come within the definition of “business” under the Sales Tax Act and, therefore, the contention that the sale of unredeemed goods, being incidental to the business of pawnbroker was not liable to sales tax, cannot be accepted.
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