TMI Blog1968 (8) TMI 120X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - Civil Appeal No. 1405, & 1406 of 1966 - - - Dated:- 13-8-1968 - SHAH J.C. AND RAMASWAMI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ss of selling railway vans, and had in the course of their business sold the vans in question in Uttar Pradesh to the Union Government, and on that account they were "dealers" within the meaning of section 2(c) of the U.P. Sales Tax Act, 1948 (15 of 1948). In appeal the judge (Appeals) held that the respondents were not dealers within the meaning of the Act and were not liable to be assessed to sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arrying on the business of fabricating wagons and coaches. The contract with the Union Government for assembling parcel vans was also entered into by them in the course of their business. Under that contract, the respondents were to assemble parcel vans in the railway workshop at Izatnagar in Uttar Pradesh. The parcel vans were assembled by the respondents at Izatnagar and delivered to the railway ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d selling goods in Uttar Pradesh. The respondents have not set up a business organisation within the State: the respondents' place of business is in Calcutta. They have no office or agency within the State of Uttar Pradesh: there is no repetition of sales, nor is there continuity. To be a dealer, it had to be shown that not only the respondents were selling goods in Uttar Pradesh but they were car ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ying or selling goods in Uttar Pradesh. Existence of a business of buying or selling goods in Uttar Pradesh not being established, the appeal must fail and is dismissed with costs. (Civil Appeal No. 1406 of 1966) The same point arises for determination in this appeal. Under the contract under which the parcel vans were to be supplied to the Union Government, the respondents supplied 64 more va ..... X X X X Extracts X X X X X X X X Extracts X X X X
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