TMI Blog1976 (8) TMI 138X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal and revision, but he was not successful. The definition of "dealer" in the U.P. Sales Tax Act, as it stood in the year 1959-60, reads as follows: "Section 2. (c) 'dealer' means any person or association of persons carrying on the business of buying or selling goods in Uttar Pradesh, whether for commission, remuneration or otherwise, and includes any firm or Hindu joint family and any society, club or association, which sells goods to its members and also includes any department of the State Government or the Central Government which carries on such business and any undertaking engaged in the generation or distribution of electrical energy or any other form of power." The definition of "dealer" had been amended from time to time ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty to conclude sale. It was also urged before him that as cultivators were present at the time of the sale it was indicative of the fact that the assessee was acting only as a broker and not as a dealer. The Additional Judge (Revisions) rejected this contention in the following words: "The entire sale transaction is effected by kacha arhatiya, even if, in some cases, the cultivator might be present at the scene as a spectator. If the kacha arhatiya did not have the authority to sell, his function would cease, and nobody would bring his goods to the shop for paying remuneration for no services. It is true that if the cultivator is personally present, his consent is also finally obtained before finalising the transaction, but the sale is no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ler together and parchas are issued by them only for convenience and record. In any event, the issuing of parchas cannot possibly override the other factors which point clearly to the relationship of broker and client and not that of a buyer and seller on behalf of others. Those factors are that the goods are brought by the sellers themselves and sold in their presence and at the price stipulated by them on the same day or the latest on the next day. The property in the goods, at least, with regard to such sales never passed to the assessee. It is only in respect of such transactions that the Judge (Revisions) has directed to be excluded as not being purchases and sales for and on behalf of any one. It is therefore not necessary to consider ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is confined to the order of the Judge (Revisions) and that we cannot look into the finding recorded by the appellate court or the assessing authority. We do not agree. The requirement under section 11 of the U.P. Sales Tax Act is that the question of law must arise out of the order passed by the revising authority or the additional revising authority. If the question of law arises then a statement of the case is submitted by the revising or additional revising authority to the High Court for its opinion. The statement of the case consists of the judgments given by the appellate court and the assessing authority along with such other documents as the court may consider necessary for the decision of the question of law. The High Court ther ..... X X X X Extracts X X X X X X X X Extracts X X X X
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