9911796707
TMI Blog1952 (3) TMI 29X X X X Extracts X X X X X X X X Extracts X X X X ..... and in motor spirit and lubricants, but not in motor vehicles of any kind. During the period to which the assessment relates (13-11-47 to 1-11-48), he sold two used trucks; and their sale price of Rs. 14,380 was included in his turnover by the departmental officers. The reversal of their decision has been claimed on the strength of the Board's decision in Mohanlal Ramkisan Nathani v. The State(1) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with any business for the carrying on of which the applicant was liable to be registered as a dealer under the Act, apart from the fact that trucks or other motor vehicles have not been mentioned in his registration certificate, and that, during the period to which the assessment relates, he sold no motor vehicles other than the two trucks in question. For the reasons given above, the contention ..... X X X X Extracts X X X X X X X X Extracts X X X X
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