1971 (8) TMI 205

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..... insurance business. In connection with the claims made on a motor car which was involved in an accident in the year 1961, the petitioner is said to have paid all the claims and taken over the damaged motor car. As the petitioner's only business is insurance, it had to sell away the said damaged motor car which came into its possession accidentally, by reason of the settlement of the claim in conn .....

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..... lly assessed the petitioner to sales tax as indicated and also levied a penalty. It is as against this order that the present writ petition has been filed. A dealer as defined in the Madras General Sales Tax Act, 1959, in section 2(g) therein means any person who carries on the business of buying, selling, supplying or distributing goods......whether for cash or for deferred payment......and inclu .....

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..... al activities. In the instant case, the primary business of the petitioner is not sale of motor cars. This is not in dispute. Therefore, the activity which is purely accidental and which was undertaken in order to clear the damaged motor car from their custody and godown cannot be attributed to be a commercial activity of a casual trader. As the Supreme Court held in State of Gujarat v. Raipur Man .....

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