TMI Blog1978 (8) TMI 192X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 27,830 and Rs. 33,875 respectively for these years?" Although the question framed relates to three a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 could not be a dealer in respect of these sales. The answer to the question referred depends on the fac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r 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, thus, does away with one of the essential conditions required for constituting a particular activity as a busi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. A Division Bench of this Court in the case of Managing Committee, Temple Sri Bankey Behari Ji v. Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X
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