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TMI Blog1964 (8) TMI 59X X X X Extracts X X X X X X X X Extracts X X X X ..... es and spare parts. We are now concerned in the present revision case with motor vehicles which the assessees purchased at Avadi within the Madras State from the DirectorGeneral of Supplies and Disposals, subsequently broke them into parts and sold them. These spare parts are assessable under the Madras General Sales Tax Act, at the point of the first sale in this State. Treating the assessees as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ies and Disposals, whose services were requisitioned by the Military Department for effecting these sales, was a dealer within the definition of section 2 (g) of the Madras Sales Tax Act, 1959 [before the addition of explanation (2) by Act 5 of 1962], so far as the disputed turnover was concerned. The assessees were, therefore, held liable to be taxed. They have appealed to us from the above decis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of an occupation, or profession which occupies the time, attention and labour of a person, normally with the object of making profit. To regard an activity as business there must be a course of dealings, either actually continued or contemplated to be continued with a profit-motive, and not for sport or pleasure." The onus is on the assessee according to section 10 of the Madras General Sales Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice in the market. But the Military Department, whose instrument or agent the Director-General of Supplies and Disposals is in making these sales, is not certainly engaged in a profit making activity. The Director-General of Supplies and Disposals after effecting sales of these vehicles, deducts the prescribed departmental charges and credits the balance to the Military Department. It is fairly ob ..... X X X X Extracts X X X X X X X X Extracts X X X X
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