Construction of "dealer not registered" under Mysore sales tax law extends to the Central Sales Tax definition.

For clause (ii) of Explanation I to section 5(4) of the Mysore Sales Tax Act, 1957, the expression "dealer not registered under this Act" is construed in the wider sense used in section 2(b) of the Central Sales Tax Act, 1956, not as confined to the definition of dealer in section 2(k) of the Mysore Act. The provision was enacted to carry into effect section 15 of the Central Sales Tax Act, and its borrowed language, context and legislative history support that reading. On that construction, the fact that purchasers were not dealers under section 2(k) does not control the meaning of the explanation, and tax liability under section 5(4) follows.

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Issues: Whether, for the purposes of clause (ii) of Explanation I to section 5(4) of the Mysore Sales Tax Act, 1957, the expression "dealer not registered under this Act" refers only to a dealer as defined in section 2(k) of that Act, or includes a dealer as understood under section 2(b) of the Central Sales Tax Act, 1956.

Analysis: Section 5(4) of the Mysore Sales Tax Act was enacted to carry into effect section 15 of the Central Sales Tax Act, 1956, and its language was borrowed from that provision with suitable modification. The context, together with the legislative history, showed that the Legislature used the expression "dealer" in clause (ii) of Explanation I in the sense in which it appears in section 2(b) of the Central Sales Tax Act, 1956, rather than confining it to the definition in section 2(k) of the Mysore Act. The fact that the purchasers were not dealers within section 2(k) did not control the meaning of the expression in the explanation.

Conclusion: The expression "dealer not registered under this Act" includes a dealer as understood under section 2(b) of the Central Sales Tax Act, 1956, and the petitioner was liable to tax under section 5(4) of the Mysore Sales Tax Act, 1957.

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