Supreme Court · 1967 INSC 125 · Decided 24 April 1967
Director of Supplies & Disposals, Cai,cutta v. Member, Board of Revenue, West Bengal, Calcutta
- Court
- Supreme Court of India
- Citation
- 1967 INSC 125 · [1967] 3 S.C.R. 778
- Case number
- CIVIL APPEAL No. 616/1966
- Decided
- 24 April 1967
- Bench
- J.C. SHAH, S.M. SIKRI, V. RAMASWAMI (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Bengal Finance (Sales-tax) Act (6 of 1941), s. 2(c)-Dealer-Cen­ tral Government disposing of surplus war material-If liable to sales-tax as dealer. Section 2(c) of the Bengal Finance (Sales-tax) Act, 1941 defines a "dealer" as meaning any person who carries on the business of selling The appellant was a widespread organisation of the Government of India set up for the disposal of surplus American war equipment which included goods of great diversity and which had been taken over by the Government of India after the Second World War. The Government of India receiv­
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