1950 (5) TMI 18

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..... of Rs. 10. The applicant is the owner of a printing press in Arvi. He does job work only. According to the prosecution he is a "dealer" within the definition of the expression contained in Section 2 (c) of the Sales Tax Act, that the turnover of his business for the year 1945-46 was in excess of Rs. 5,000, that he was bound to obtain a registration certificate under Section 8(1) of the Act, and t .....

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..... ecide whether the applicant is a dealer or whether the work he does amounts to sale of goods, because in my opinion he must succeed on the third point raised by him. It is not every dealer who is required by Section 8(1) to obtain a registration certificate. The provision requires only a dealer who is liable to pay a tax under the Act to obtain such a certificate. According to the Act every dealer .....

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..... ty in goods for cash or deferred payment or other valuable consideration, including a transfer of property in goods made in course of the execution of a contract, but does not include a mortgage, hypothecation, charge or pledge........" From this definition it is clear that for a transaction to be regarded as a sale there must be a transfer of property in the goods. Where goods are merely ordered .....

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