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1968 (8) TMI 120 - SUPREME COURTWhether, in the circumstances and on the facts of the case, the assessee came within the meaning of the term 'dealer' under section 2(c) of the U.P. Sales Tax Act? Held that:- Appeal dismissed. Under the contract under which the parcel vans were to be supplied to the Union Government, the respondents supplied 64 more vans in the year 1953-54 and received an amount of Rs. 6,88,000. For the reasons given by us in disposing of the case in respect of the turnover for the year 1952-53, this appeal must also fail and is dismissed with costs.
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