Element of transaction of sale is pre-requisite for levy of sales tax

Haleema Zubair, Tropical Traders Vs. State of Kerala (Supreme Court of India)- The business activities relating to transaction of M/s. Poseidon Food Company unless otherwise proved cannot bring the appellant within the purview of definition of `dealer’. If she was not a dealer, the professional fees earned by her would not be exigible to payment of sales tax; only because the appellant happens to be the proprietress of M/s. Tropical Traders also. Whereas income tax is levied on income irrespective of the sources from which such an income had been derived, sales tax is levied only on the...