1968 (7) TMI 62

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... te; the parties are at variance about the application of the law to the undisputed facts. So there arises a neat point of law. There was a firm of certain partners. The firm was known as Jeet Mal Kalloo Mal. It was carrying on the business of manufacturing mustard oil. Radha Krishna Maheshwari was a partner of the firm. The firm was dissolved during the assessment year 1961-62. The assets of the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ection 3 is the principal charging section in the U.P. Sales Tax Act. It provides that, subject to the provisions of the Act, every dealer shall, for each assessment year, pay a tax at the rate of two naye paise per rupee on his turnover of such year. Section 3-A(1) provides that notwithstanding anything contained in section 3, the State Government may, by a notification in the Gazette, declare th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... amplified to read as the dealer-cum-manufacturer. Now who is the dealermanufacturer in this case?, the dissolved firm or Radha Krishna Maheshwari. Undoubtedly, the latter was a partner of the dissolved firm. But merely for that reason it cannot be said that he is the dealer-manufacturer. The word "dealer" is defined in section 2(c). It means any person or association of persons carrying on the bus .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X