1964 (7) TMI 19

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..... the camphor. Camphor is assessable at the point of first sale by dealer. The assessee contended that the Customs Authority was the first dealer. But the Department repelled that contention and holding that the Customs Authority's sales were not the first sales, assessed the assessee as the first dealer in camphor. This order was confirmed by the Sales Tax Appellate Tribunal. The assessee now seeks .....

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..... he Act, includes any trade, commerce or manufacture or any adventure or concern in the nature of trade, commerce or manufacture whether or not any profit accrues from the said trade, commerce, manufacture or concern. It cannot be held that the Customs Authority which comes into possession of confiscated goods from time to time and periodically sells them in auction is engaged in trade, commerce or .....

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