1974 (9) TMI 100 - HC - VAT and Sales Tax

Summary

The High Court of Allahabad ruled that a cooperative society can be deemed a "dealer" under the U.P. Sales Tax Act if it conducts selling agency work. The society, acting as an agent for its farmer-members, falls within the definition of "dealer." This decision aligns with a previous ruling on a similar case. The court answered the question in favor of the tax department and awarded costs of Rs. 100.