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1966 (10) TMI 101 - SC - VAT and Sales TaxWhether the petitioners can be said to be dealers in cotton within the meaning of the definition of "dealer" in section 2(6) of the Bombay Sales Tax Act, 1953? Whether the sale of 411 bales of Californian cotton effected by them during the assessment year 1953-54 can be included in their total turnover and be charged to sales tax? Held that:- Appeal dismissed. There was no intention on the part of the respondents to carry on business of selling cotton, and that the High Court was right in its conclusion
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