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TMI Blog1972 (8) TMI 126X X X X Extracts X X X X X X X X Extracts X X X X ..... isposals, Government of India. The terms and conditions on which the petitioner acts as an auctioneer are embodied in the agreement entered into between the petitioner and the Government of India. These terms and conditions have been quoted in extenso in paragraph 1 of the petition. Condition No. 1 enjoins on the petitioner to conduct the auction personally or by one of the permanent staff, unless ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er discretion to demand a higher amount of earnest money, but in doing so, he has to act in accordance with any direction given by the officer supervising his sale. The bidders at the auction have to deposit earnest money in the name of the Director-General in a bank and the balance amount in the case of successful bidders is also deposited in the account of the Director-General. The goods remain ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petition challenging, the assessment made by the Sales Tax Officer. During the pendency of the present petition, final assessment orders were made in respect of the assessment years 1969-70 and 1970-71 and the petitioner thereafter moved an amendment application challenging these orders as also the demand notices for the aforesaid years. The amendment application was allowed and the petitioner by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se of Mak and Co.[1970] 26 S.T.C. 455. are closely similar to the facts in the present case and counsel for the respondents has not been able to point out any fact which would distinguish the decision given in Mak and Co.[1970] 26 S.T.C. 455. from the facts as have been found in the present case. Following the principles laid down in that case, it must be held that the petitioner is not a dealer i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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