1954 (6) TMI 8

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..... not to take any action against the petitioner company under the Sales Tax Act. The petitioner company has a registered office in Bombay and a sales department at Delhi. They have no office or department any- where within the State of Punjab. They, however, supply goods to persons in the Punjab and paragraph 2 of the petition sets out the peti- tioner's own case: "That the sales department at De .....

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..... ce they have no place of business anywhere within the territories of the State of Punjab, they are not liable to sales tax and are not dealers as defined by Section 2(d) of the Act. Section 2(d) has, however, been recently amended by Punjab Act X of 1954. By the Amending Act the definition of "dealer" now stands as follows: " 'Dealer' means any person including a department of Government who in th .....

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..... vires or without jurisdiction. The Amending Act, it cannot be denied, is a valid Act because the State Legislature can, under the provisions of Article 286(1) of the Constitution read with the Explanation, make provision for the levy of tax on sales where the goods are sold or delivered in the State. The petitioner company on their own showing (vide paragraph 2 of the petition quoted above) did se .....

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