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TMI Blog1960 (2) TMI 43X X X X Extracts X X X X X X X X Extracts X X X X ..... s a dealer and manufacturer of Ayurvedic medicines at Nandyal. He prepares a specific for venereal diseases known as "Satha Jambira Rasayanam", which is very widely sold. He did not register himself as a "dealer" within the meaning of the Madras General Sales Tax Act. The Special Assistant Commercial Tax Officer (Evasions), Nandyal, surprised his business-cum-residence at Nandyal on 12th June, 1957. He did not produce any accounts of his sales. However, the officer recovered bundles of V.P.P. money order coupons filed date-war with an abstract showing the amounts received on each day. Laterly, the Special Commercial Tax Officer (Evasions), Anantapur, visited the business-cum-residence of the appellant on 24th July, 1957, and saw grinding o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his patients, either attending his dispensary in person or contacting him by post and that further his income had not come up to the taxable limits. The Board of Revenue perused the orders of the Deputy Commissioner and considered them as improper and irregular, and so, in exercise of the powers of revision under section 20(1) set aside the orders of the Deputy Commissioner and restored the assessment orders of the Special Commercial Tax Officer after notice to the appellant. That is how the appellant has preferred these special appeals. At the outset, an objection was taken against the assessment orders dated 31st August, 1957, urging that they were not saved by section 41 of the Andhra Pradesh General Sales Tax Act which has come into f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of this Act may be recovered as if they had accrued under this Act." The proviso is clear in terms that the repeal shall not affect the previous operation of the Madras General Sales Tax Act, 1939. The proviso further provides that any order in the exercise of any power conferred by the Madras General Sales Tax Act, 1939, shall be deemed to have been done or action taken in the exercise of the powers conferred by the Andhra Pradesh General Sales Tax Act. This brings out the full effect of the savings section that there is a continuity in the law relating to the assessment of the sales tax payable and the levy thereof. The orders of assessment dated 31st August, 1957, would be valid orders under the Andhra Pradesh General Sales Tax Act an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nam" himself. From the pile of V.P.P. money order coupons filed date-war, it is clear that the specific was sold to various customers against their orders. The advertisement leaflet shows also the sale of the said specific without any apparent restriction. It may be that he may have been registered as an Ayurvedic medical practitioner; but, with this clinching material before us, we find ourselves unable to accept the contention that the appellant is a medical practitioner dispensing his specific to his patients. The term "dealer" is defined under section 2(b) of the Madras General Sales Tax Act, 1939 (Act IX of 1939). The definition is set out in so far as it is relevant: "'Dealer' means any person who carries on the business of buying, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the meaning of the Act. The fact that he is a registered medical practitioner by itself is insufficient to exclude him from the ambit of the definition. We find, therefore, that the appellant is a "dealer" within the meaning of the Act. The next point urged before us is that the further additions to the totals of sales by post are merely speculative and are wanting in reasonable basis. We see that the assessing officer estimated the sales by post for the days not covered by the V.P.P. money order coupons excluding the holidays. He purported to do so for computing proportionate sales, assuming that there were sales on every day not covered by the V.P.P. money order coupons, which was not a holiday. We are not convinced that this is a reas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l, 1948, referred to may be set out for convenient reference: "The Government have examined the representations made by the Madura and the Indian Medical Association, Madras, in regard to the assessment of private medical practitioners to sales tax. There are three categories of medical practitioners, namely: (i) those having consulting rooms only; (ii) those owning dispensaries and dispensing medicines only to their patients; and (iii) those having large dispensaries and dispensing medicines not only to their patients but also the patients of other practitioners and also sell patent medicines to the public. The Government pass the following orders in respect of each of the categories mentioned above: Category (i): These are not liabl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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