1968 (7) TMI 62

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..... he undisputed facts. So there arises a neat point of law. There was a firm of certain partners. The firm was known as Jeet Mal Kalloo Mal. It was carrying on the business of manufacturing mustard oil. Radha Krishna Maheshwari was a partner of the firm. The firm was dissolved during the assessment year 1961-62. The assets of the firm were distributed amongst the partners. A certain quantity of mu .....

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..... t. It provides that, subject to the provisions of the Act, every dealer shall, for each assessment year, pay a tax at the rate of two naye paise per rupee on his turnover of such year. Section 3-A(1) provides that notwithstanding anything contained in section 3, the State Government may, by a notification in the Gazette, declare that the turnover in respect of any goods or class of goods shall not .....

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..... alermanufacturer in this case?, the dissolved firm or Radha Krishna Maheshwari. Undoubtedly, the latter was a partner of the dissolved firm. But merely for that reason it cannot be said that he is the dealer-manufacturer. The word "dealer" is defined in section 2(c). It means any person or association of persons carrying on the business of buying or selling goods in Uttar Pradesh and includes a fi .....

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