Supreme Court · 1998 INSC 406 · Decided 29 October 1998
Karnataka Pawn Brokers ASSON. and ORS. ETC. v. State of Karnataka and ORS.
- Court
- Supreme Court of India
- Citation
- 1998 INSC 406 · [1998] SUPP. 2 S.C.R. 461
- Case number
- CIVIL APPEAL No. 7321/1995
- Decided
- 29 October 1998
- Bench
- S.P. BHARUCHA, K. VENKATASWAMI (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Contract Act Section 172, 173to177, 2(7), 3, 7, 11, 12
Headnote
B Sales Tax: Karnataka Sales Tax Act, 1957, Sections 2(1-2), (k) & (t)-Tamil Nadu General Sales Tax Act, 1959, Sections 2(d), (g) & (n)- 'Dealer' and 'business'- C Meaning and scope of-Pawnbrokers causing sale of articles/goods through statutory auctioneer on default of pawner to redeem as well as the definition of "business"-Hence, pawnbrokers are required to pay sales tax on such sale-Further held, that in such cases neither the pawner nor the statutory D auctioneer is a dealer liable to pay sales tax-Sale-Pawnbroker-Debt Laws­ Karnataka Pawnbrokers
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