1996 (6) TMI 322

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..... the Tribunal in T.A. No. 1107 of 1979 dated December 17, 1986. The dispute relates to the assessment year 1972-73 and it arose under the Central Sales Tax Act, 1956 (for short, "the Act"). The short question that arises for consideration in this case, is whether the Food Corporation of India (for short, "the FCI"), Central Government, is "dealer" within the meaning and expression in section 2(b) o .....

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..... er the Act. In the instant case, a finding is recorded to the effect that the FCI was distributing the fertilizers as per allotment made by the Agriculture Department to the States or their nominees and that there was no profit-motive. In view of those findings it cannot but be held that it was not a "dealer" during the relevant period for purposes of exigibility of tax under the Act. In Joint Dir .....

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