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1983 (11) TMI 328 - SC - VAT and Sales TaxWhether the appellant-company could be regarded as a "dealer" within the meaning of section 2(5) read with the explanation thereto of the Orissa Taxation (on Goods Carried by Road and Inland Waterways) Act, 1959? Held that:- Appeal dismissed. High Court was right in coming to the conclusion that the appellant-company was a dealer within the meaning of section 2(5) read with the explanation thereto of the Orissa Taxation Act, 1959 as both the principals (the jute companies) had their registered offices in Calcutta (West Bengal), that their principal businesses were carried on in Calcutta (West Bengal) and that the central management and control of the businesses was done from Calcutta. It is true that these two jute companies had storage equipment and godowns at Kendupatna in the State of Orissa but on their own showing (vide certificates of registration) at Kendupatna they had "additional places of businesses".
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