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1967 (4) TMI 124 - SC - VAT and Sales TaxWhether Section 2(c) of the Bengal Finance (Sales Tax) Act, 1941, defines a "dealer" as meaning "any person who carries on the business of selling goods in West Bengal and as including the Government"? Held that:- Appeal allowed. The material facts of this case are closely parallel to those in the present case and it must be held that the appellant was not carrying on the business of selling goods and was not a "dealer" within the meaning of the Bengal Finance (Sales Tax) Act, 1941 (Bengal Act 6 of For these reasons we hold that the appellant did not carry on the business of selling goods in West Bengal and therefore was not a dealer within the meaning of section 2(c) of the Act and the question referred to the High Court under section 21(3) of the Act must be answered in the negative and in favour of the appellant. We accordingly set aside the judgment of the High Court dated November 26, 1964, and allow this appeal with costs.
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