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2009 (11) TMI 849 - GAUHATI HIGH COURTWhether petitioner No. 1 cannot be termed as a "dealer" within the meaning of section 2(10) of the Mizoram Sales Tax Act, 1989 nor the transfer of building materials to its contractor can be construed as "sale" under section 2(19)? Held that:- While executing hydro electric project petitioner No. 1 necessarily has to supply various kinds of goods to the owner of the project. Besides this, supply of goods "directly or indirectly" (emphasis Here italicised. supplied) to the client, is also covered under section 2(10). In considered opinion, these words would also bring the methodology of supplying goods by petitioner No. 1 through its contractor in execution of the project, within the ambit of "dealer" and its supply of materials to the contractor as "sale" within the purview of the Act. The case in hand is squarely covered by the ratio laid down in N.M. Goel [1988 (10) TMI 106 - SUPREME COURT OF INDIA]
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