9911796707
TMI Blog1962 (9) TMI 40X X X X Extracts X X X X X X X X Extracts X X X X ..... he facts of the case the assessee came within the meaning of the term "dealer" under section 2(c) of the U.P. Sales Tax Act. The facts leading up to this petition briefly are these. The assessee is a manufacturer of railway vans and bogies and had taken one contract for the supply of 36 parcel vans for Rs. 3,96,000 to the North Eastern Railway. The assessee was carrying on the business of structur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the fact that the assessee was assembling the wagons in the State of Uttar Pradesh would amount to carrying on a business within the State. A dealer is defined as a person who carries on the business of buying and selling goods in Uttar Pradesh. The question is, whether the assessee, who is merely assembling the parcel vans at Izatnagar, can be said to be carrying on the business of selling rai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ract for the supply of vans to the Government of India to its representative, the Manager of the North Eastern Railway at Gorakhpur. The contract itself was entered into at Calcutta. The assessee had no branch or office or workshop in this State. Government provided facilities in their workshop at Izatnagar. If there had been similar contracts executed in respect of other parties also in the State ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 200. Sales Tax Reference No. 253 of 1958. MANCHANDA, J.- The learned counsel for the parties have given a joint statement that the answer in this case must also be the same as that given by us in Sales Tax Reference No. 252 of 1958. For the reasons given therein, we answer this question against the department and in favour of the assessee. The department will pay the costs of this reference whi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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