Supreme Court · 1986 INSC 158 · Decided 5 August 1986
Government Medical Store Depot, Karnal v. State of Haryana and Another
- Court
- Supreme Court of India
- Citation
- 1986 INSC 158 · [1986] 3 S.C.R. 450
- Case number
- CIVIL APPEAL No. 2815/1977
- Decided
- 5 August 1986
- Bench
- R.S. PATHAK, SABYASACHI MUKHERJI (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Punjab General. Sales Tax Act, 1948, s. 2(d)-Dealer-Who is­ Existence of profit motive-Whether an immaterial factor-Govern­ ment Medical Store Depot-Whether a 'dealer'. Pursuant to s. 88 of the Punjab Reorganisation Act, 1966, the Punjab General Sales Tax Act, 1948 continued as the law in which now comprise the State of Haryana. The Punjab Act was repealed by the enactment of the Haryana General Sales Tax Act 1973 which came into effect from May 5, 1973. Some Provisions of the Haryana Act came into force from an earlier date, among being them the definition of 'dealer'
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