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1975 (11) TMI 127 - SC - VAT and Sales TaxWhether the appellant-company is a dealer within the meaning of section 2(b) of the Central Sales Tax Act, 1956-hereinafter referred to as the Central Act, liable to pay sales tax thereunder? Held that:- Appeal dismissed. As it was the appellant-company which carried on the business of selling cement although it was acting as selling agents of the Corporation. The Corporation was not the dealer which effected the sales but it was the company which did so.
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