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TMI Blog1956 (4) TMI 37X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellate, who disallowed his appeal. Shri K.K. Chander Sekhar, Chartered Accountant, on behalf of the appellant and Sri Ram Manohar, Sales Tax Officer, 3rd Circle, State Representative, appeared before us. Heard their arguments. Among other varieties the appellant is a dealer in silk cloth. He contends before us that he being a second dealer in silk cloth in the the State he can be taxed only ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... burden of proving that the transaction is not liable to taxation under the said sub-sections shall be on the dealer or the casual trader as the case may be." Section 4(2) of the Act reads as under: "an additional tax at the rate of six pies in the rupee in I.G. currency on so much of his turn- over for the year as is attributable to transactions in goods specified in Schedule II". Item No. 9 of S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a "dealer" for the purposes of this Act. Dealer and non-resident dealer are two separate terms. "Dealer" under the Act means a person who is engaged in the business of buying, selling or supplying goods in Hyderabad State, while non-resident dealer is a person who makes purchases and sales in the State but resides outside it. That is why in (1) [1955] 6 S.T.C. 647. section 18 of the Act the agent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat is to say, if a sale made by a non-resident person cannot be treated as "sale" for the purposes of the Act, then such person cannot be treated as a "dealer" for the purposes thereof. This is also evident from the difference in the context in which the phrase "in the State" is used in rule 7 and in the definition of "dealer" in section 2(d). In the latter it refers to the buying, selling or sup ..... X X X X Extracts X X X X X X X X Extracts X X X X
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