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1974 (1) TMI 89 - HC - VAT and Sales TaxExtract: .......he was not doing any business or trade and would, thus, not be termed a dealer within the meaning of section 2(d) of the Punjab Act. In view of what I have said above, the answer to both these questions, in my opinion, would be in the negative and, consequently, in favour of the assessee. P.S. PATTAR, J.-I agree. Reference answered in the negative.
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