Supreme Court · 1980 INSC 164 · Decided 26 August 1980
The Commissioner of Sales Tax, U.P. v. Bishamber Singh Layaq Ram
- Court
- Supreme Court of India
- Citation
- 1980 INSC 164 · [1981] 1 S.C.R. 548
- Case number
- CIVIL APPEAL No. 717/1973
- Decided
- 26 August 1980
- Bench
- P.N. BHAGWATI, A.P. SEN, E.S. VENKATARAMIAH (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
F G 548 THE COMMISSIONER OF SALES TAX, U.P. v. BISHAMBER SINGH LA YAQ RAM August 26, 1980 (P. N. BlIAGWATI, A. P. SEN & E. S. VENKATARAMIAH] U.P. Sales Tax Ac! 1948, ss. 2(c) Expln., 7(3) and 11(4)-Kutcha arhatiya whether a deale1-Ques1ion of law neither raised before the appellate nor U.P. Sales Tax Act, 1948. Section 2(c) of the U.P. Sales Tax Act, 1948 defines "dealer" to mean any person or association of persons carrying on the business of buying or selling goods in Uttar Pradesh whether for commission, remuneration or otherwise. By the U.P. Sales Tax (Amendment)
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