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1961 (10) TMI 46 - SC - VAT and Sales TaxWhether the petitioner is a dealer within the meaning of section 2(c) of the Bombay Sales Tax Act? Whether sub-section (5) of section 11 or section 11 A of the Act was the proper provision to be applied in this case? Held that:- Appeal dismissed. The appellant had obtained exemption from sales tax in the State of Madhya Pradesh expressly on the ground that the sales were made directly at Bombay. In these circumstances, in our opinion, it has been rightly held that the appellant company is a dealer within the meaning of section 2(c) of the Act because it carried on the business of selling or supplying goods in the State of Bombay.
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