Supreme Court · 1980 INSC 195 · Decided 8 October 1980
Commissioner of Sales Tax, Gujarat v. Union Medical Agency
- Court
- Supreme Court of India
- Citation
- 1980 INSC 195 · [1981] 1 S.C.R. 870
- Case number
- CIVIL APPEAL No. 631/1973
- Decided
- 8 October 1980
- Bench
- P.N. BHAGWATI, A.P. SEN, E.S. VENKATARAMIAH (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
.F .H COMMISSIONER OF SALES TAX, GUJARAT v. UNION MEDICAL AGENCY October S, 1980 [P. N. BHAGWATI, A. P. SEN AND E. S. VENKATARAMIAH, JJ.J Bombay Sales Tax Act, 1959 as appUcable to State of Gujarat-Interpreta­ tion of the expression "Registered dealer" in section S(il)-Whether it by special leave and answering against the assessee, the Court. , HELD: Per Bhagwati; J. (Concurring with Sen and Venkataramiah, JJ.) (1) The expression "Registered dealer" is used in section 8 (ii) in its defi­ nitional sense to mean a dealer registered under section 22 of the
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