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Citedby 135 docs - [View All]
United Distributors And Anr. vs Commercial Tax Officer, Salt Lake ... on 6 August, 1999
Shipping Corporation Of India vs State Of West Bengal And Ors. on 23 February, 1990
Om Prakash Gupta vs The Commercial Tax Officer And ... on 20 May, 1976
Mahabirprasad Birhiwala vs State Of West Bengal And Ors. on 6 April, 1973
Jain Jari Stores vs The State Of Madras And Anr. on 21 March, 1968

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[Section 2] [Complete Act]
Central Government Act
Section 2(b) in The Central Sales Tax Act, 1956
(b) 4[ " dealer" means any person who carries on (whether regularly or otherwise) the business of buying, selling, supplying or distributing goods, directly or indirectly, for cash, or for deferred payment, or for commission, remuneration or other valuable consideration, and includes--
(i) a local authority, a body corporate, a company, any co- operative society or other society, club, firm, Hindu undivided family or other association of persons which carries on such business;
(ii) a factor, broker, commission agent, del credere agent, or any other mercantile agent, by whatever name called, and whether of the same description as hereinbefore mentioned or not, who carries on the business of buying, selling, supplying or distributing, goods belonging to any principal whether disclosed or not; and
(iii) an auctioneer who carries on the business of selling or auctioning goods belonging to any principal, whether disclosed or not and whether the offer of the intending purchaser is accepted by him or by the principal or a nominee of the principal. Explanation 1.-- Every person who acts as an agent, in any State, of a dealer residing outside that State and buys, sells, supplies, or distributes, goods in the State or acts on behalf of such dealer as--
(i) a mercantile agent as defined in the Sale of Goods Act, 1930 (3 of 1930 ), or
(ii) an agent for handling of goods or documents of title relating to goods, or
(iii) an agent for the collection or the payment of the sale price of goods or as a guarantor for such collection or payment, and every local branch or office in a State of a firm registered outside that State or a company or other body corporate, the principal office or headquarters whereof is outside that State, shall be deemed to be a dealer for the purposes of this Act. Explanation 2.-- A Government which, whether or not in the course of business, buys, sells, supplies or distributes, goods, directly or otherwise, for cash or for deferred payment or for commission, remuneration or other valuable consideration, shall, except in relation to any sale, supply or distribution of surplus, un- serviceable or old stores or materials or waste products or obsolete or discarded machinery or parts or accessories thereof, be deemed to be a dealer for the purposes of this Act;]