Forgot password
New User/ Regiser
⇒ Register to get Live Demo
1967 (4) TMI 180 - MADRAS HIGH COURT
Extract:
.......e assessee. We hold that the assessee is not carrying on the business of selling commodities in the fair price shop in a trade or commercial sense, and that, therefore, it is not with reference to the fair price shop a dealer within the meaning of the Act. On that view the tax case is dismissed with costs. Counsel s fee Rs. 100. Petition dismissed.