Supreme Court · 1997 INSC 335 · Decided 31 March 1997
State of West Bengal v. O.P. Lodha and ANR.
- Court
- Supreme Court of India
- Citation
- 1997 INSC 335 · [1997] 3 S.C.R. 439
- Case number
- CIVIL APPEAL No. 1374/1990
- Decided
- 31 March 1997
- Bench
- S.C. SEN, SUJATA V. MANOHAR (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
B Bengal Finance (Sales Tax) Act, 1941: Sections 2 (c) and 6 (B ). Sales TaJ..~"Taxable tumovcr"-Scope of-Assessee sold goods 011 his own behalf as well as 011 behalf of principals 011 commission agency C basis-Assessee contended that his liability for sales tax on goods sold by him as by assessee on his own behalf as well as on behalf of p1i11cipals--Non-111ention of this aspect in definition of "tzunover'~.immaterial--Contention of assessee rejected. Words and Phrases: "Dealer''-Meaning of-In the context of S.2 (c}°ofthe Bengal Finance (Sales Tax) Act, 1941;
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