1995 (9) TMI 352

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..... a dealer and confirm to the provisions of the Act. Feeling aggrieved, the petitioner has filed this petition seeking quashing of annexure "C" dated August 17, 1989 and annexures "E" and "E1" dated September 15, 1989 issued by the first respondent and seeking a declaration that the petitioner is not a dealer under the Karnataka Sales Tax Act, 1957, and not liable to get itself registered under th .....

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..... cture as its main business activity, incidental sale or purchase of goods would not make a person a dealer in such goods. 3.. The learned Government Pleader has relied on the decisions of the Supreme Court in District Controller of Stores, Northern Railway, Jodhpur v. Assistant Commercial Taxation Officer [1976] 37 STC 423, State of Tamil Nadu v. Burmah Shell Oil Storage and Distributing Co. of .....

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