TMI Blog1950 (5) TMI 18X X X X Extracts X X X X X X X X Extracts X X X X ..... He does job work only. According to the prosecution he is a "dealer" within the definition of the expression contained in Section 2 (c) of the Sales Tax Act, that the turnover of his business for the year 1945-46 was in excess of Rs. 5,000, that he was bound to obtain a registration certificate under Section 8(1) of the Act, and that he contravened the provisions of this section. According to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s amounts to sale of goods, because in my opinion he must succeed on the third point raised by him. It is not every dealer who is required by Section 8(1) to obtain a registration certificate. The provision requires only a dealer who is liable to pay a tax under the Act to obtain such a certificate. According to the Act every dealer whose turnover during the year preceding the commencement of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ideration, including a transfer of property in goods made in course of the execution of a contract, but does not include a mortgage, hypothecation, charge or pledge........" From this definition it is clear that for a transaction to be regarded as a sale there must be a transfer of property in the goods. Where goods are merely ordered but delivery is not given or taken and there is nothing from wh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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