9911796707
TMI Blog1987 (11) TMI 350X X X X Extracts X X X X X X X X Extracts X X X X ..... r. 2.. The question involved is the liability of the petitioner under the Central Sales Tax Act. The periods of assessment are 1974-75 and 1975-76. Copies of the assessment orders have been filed as annexure-3 to each of the writ applications. 3.. The petitioner is the Forest Utilisation Officer, Bihar, having his office in the town of Ranchi. In a high level meeting between the representative ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssed for the year 1964-65 under the Orissa Sales Tax Act, which was challenged in this Court in S.J.C. Nos. 182-188 of 1972. By order dated 28th March, 1974, this Court came to hold that the petitioner not being a "dealer" within the meaning of the Act was not liable to tax. The Supreme Court, by order dated 11th August, 1975, also confirmed the said order by dismissing the special leave petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s based upon a reported decision of this Court in the case of State of Orissa v. Divisional Forest Officer, Karanjia Division [1973] 32 STC 487 which was a case under the Central Sales Tax Act dealing with almost an identical question. There also, the Government of Orissa and the Railway Administration had entered into an agreement by which the Divisional Forest Officers in Orissa were allowed to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r distributing goods, directly or indirectly, for cash, or for deferred payment, or for commission, remuneration or other valuable consideration, and includes- * * * Explanation 2.-A Government which, whether or not in the course of business, buys, sells, supplies or distributes, goods, directly or otherwise, for cash or for deferred payment or for commission, remuneration or other valuable co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4-75 and 1975-76. So, that will have no bearing upon the subject-matter of the present cases. Both the writ applications are, therefore, squarely covered by the decision referred to above and accordingly it must be held that the petitioner did not carry on any business in the supply of sleepers and was therefore not a "dealer" within the meaning of the Central Sales Tax Act at the relevent time an ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
