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TMI Blog1972 (11) TMI 82X X X X Extracts X X X X X X X X Extracts X X X X ..... 'dealer' under section 2(f) of the Rajasthan Sales Tax Act, 1954?" Messrs. Agrawal Engineering and Construction Company, Jaipur Road, Ajmer, is a partnership firm registered under the Indian Partnership Act. it was asked by the Assistant Commercial Taxes Officer, 'B' Ward, Ajmer, to get itself registered as a dealer under section 6 of the Act but the petitioner contested the position saying that it was not covered by the definition of the word "dealer" as defined in section 2(f) and, therefore, it was not liable to get itself registered. The Assistant Commercial Taxes Officer held that the petitioner was a dealer and should have registered itself as such under section 6 of the Act and imposed a fine of Rs. 50. A revision was filed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Koli Sahakari Vahatuk Sangh Ltd. v. Raipur Manufacturing Co. Ltd. v. The State of Maharashtra[1968] 22 S.T.C. 116. and Loyal Textile Mills Ltd. v. The State of Madras[1968] 21 S.T.C. 195. Mr. Shrimal, the Additional Government Advocate, appearing for the department urged that the question before us is clearly covered by the decision of their Lordships of the Supreme Court in Ganesh Prasad Dixit v. The Commissioner of Sales Tax, Madhya Pradesh[1969] 24 S.T.C. 343 (S.C.); A.I.R. 1969 S.C. 1276., and no useful purpose would be served by referring to any other decision except the decision of the Madhya Pradesh High Court from which the matter went up to the Supreme Court which is reported as Ganesh Prasad Dixit v. Commissioner of Sales Tax, Mad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sales Tax and the Sales Tax Tribunal, namely, the Board of Revenue, did not meet with success. One of the questions that arose for consideration in that case was whether on the facts and in the circumstances of the case the applicant was a "dealer" during the period of assessment under the Madhya Pradesh Act and the imposition of purchase tax on him under section 7 of the said Act was in order. The learned Judges of the Madhya Pradesh High Court found on the basis of a comparative study of section 2(e) of the Hyderabad General Sales Tax Act with that of the Madhya Pradesh General Sales Tax Act that they were nearly similar and, therefore, the High Court observed in this case(4) that the assessee was a "dealer". The learned Judges of the Ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contractor a "dealer". We have already noticed that the assessee in Ganesh Prasad Dixit's case(2) and the one before us are both building contractors. Let us now examine to what extent the provisions of law relevant for the determination of the question are similar. The material portion of section 2(b) defining the term "dealer" in the Madhya Pradesh General Sales Tax Act, 1958, and the Rajasthan Sales Tax Act, 1954, section 2(f), are placed below in juxtaposition: MADHYA PRADESH: RAJASTHAN: "2(d)-'dealer' means any person who "2(f)-'dealer' means any person who carries on the business of buying, selling, carries on the business of buying, supplying or distributing goods, directly selling, supplying or distributing goods, or otherwise, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es in which no tax under sections 5 and 5E is payaple on the sale price of such goods and either consumes such goods in the manufacture of other goods for sale or otherwise, or disposes of such goods in any manner other than by way of sale in the State, or if such goods are the specified goods, despatches them to a place outside the State or if such goods are goods other than the specified goods despatches them to a place outside the State except as a direct result of sale or purchase in the course of inter-State trade or commerce shall be liable to pay tax on the purchase price of such goods at the same rate at which it would have been leviable on the sale price of such goods under sections 5 and 5E." The only distinction that the learned ..... X X X X Extracts X X X X X X X X Extracts X X X X
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