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TMI Blog1968 (8) TMI 120X X X X Extracts X X X X X X X X Extracts X X X X ..... C.B. Agarwala, Senior Advocate (O.P. Rana, Advocate, with him), for the appellant. -------------------------------------------------- (Civil Appeal No. 1405 of 1966) The judgment of the Court was delivered by SHAH, J.-The respondents entered into a contract with the Union Government for the supply of parcel vans to be assembled by them in the railway workshop at I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... als) was confirmed by the judge (Revisions), Sales Tax. At the instance of the Commissioner of Sales Tax, U.P., the judge (Revisions) submitted the following question for opinion of the High Court: "Whether, 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." The High Court agreed with the ju ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (15 of 1948), defines "dealer" as meaning any person or association of persons carrying on the business of buying or selling goods in Uttar Pradesh. Sale of goods by the respondents within the State of Uttar Pradesh is not denied. But the respondents deny that they ever "carried on the business of selling goods" within the State. Normally to constitute business, there must be both continuity and r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e contract under which 36 parcel vans were assembled and supplied to the railway administration within the State of Uttar Pradesh cannot amount to carrying on the business within the State of Uttar Pradesh. With that view the High Court agreed. Mr. Agarwala on behalf of the Commissioner of Sales Tax contended that the respondents took nearly two years to assemble the parcel vans and received from ..... X X X X Extracts X X X X X X X X Extracts X X X X
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