1969 (1) TMI 51

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..... TMI 134 - SUPREME COURT OF INDIA] - Civil Appeal No. 641 of 1967 - - - Dated:- 29-1-1969 - SHAH J.C., RAMASWAMI V. AND GROVER A.N. JJ. V.K. Krishna Menon, Senior Advocate (D.P. Singh and A.G. Pudissery, Advocates, with him), for the appellant. Miss Bhuvanesh Kumari, Advocate, and O.C. Mathur, Advocate of J.B. Dadachanji and Co., for the respondent. ---------------------------- .....

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..... d selling goods, and includes a Government which carries on such business". The definition of the expression "dealer" under the Travancore-Cochin General Sales Tax Act which was applicable at the material time was different. But in the assessment and collection of tax the liability has to be determined by the provisions of the Central Sales Tax Act. That was expressly so decided in Travancore Rubb .....

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