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TMI Blog1963 (7) TMI 74X X X X Extracts X X X X X X X X Extracts X X X X ..... to section 5(4) of the Mysore Sales Tax Act, 1957, to be hereinafter referred to as the Act. In this case we are concerned with the Act as it stood on 1st January, 1959. The relevant transactions took place before 31st December, 1958. Section 5(4) of the Act as it stood prior to 1st January, 1959, read thus: "Section 5(4)-Notwithstanding anything contained in subsection (1), a tax under this Act shall be levied in respect of the sale or purchase of any of the declared goods mentioned in column (2) of the Fourth Schedule at the rate and only at the point specified in the corresponding entry of column (3) of the said Schedule, on the dealer liable to tax under this Act, on his turnover of purchases in each year relating to such goods: Pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce we have to see whether the context requires that we should give the word " dealer " a different meaning. To answer that question it is necessary to refer to the history of section 5(4) of the Act. At one time there was considerable controversy as regards the true scope of Article 286 of the Constitution. That question was the subject-matter of several decisions by the Supreme Court as well as by the High Courts. There was need for unification as well as simplification of the law relating to inter-State sales. Therefore, it was thought necessary to enact the Central Sales Tax Act, 1956. Section 15 of the Central Sales Tax Act, as originally enacted, read thus: "Every sales tax law of a State shall, in so far as it imposes or authorises ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (b) thus: "'dealer' means any person who carries on the business of selling goods, and includes a Government which carries on such business. " From the history of the legislation as well as from the context it is clear that when the Legislature used the expression "dealer not registered under this Act" in clause (ii) of explanation I of section 5(4) it used that expression "dealer" as defined in section 2(b) of the Central Sales Tax Act. It is urged by the counsel for the State that the scheme of section 5(4) was to tax the " last purchases " of all declared goods unless the same is used in inter-State trade or used for consumption in the State. There is force in this contention. But we refrain from pronouncing on the same as we have not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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