Dealer status under sales tax law extends to building contractors purchasing materials for contract execution, triggering purchase tax liability.

A building contractor who purchases materials for execution of works contracts falls within the definition of "dealer" under section 2(f) of the Rajasthan Sales Tax Act, 1954, because the decisive test is whether goods are purchased in the course of business for use in that business. The absence of registration, or resistance to registration, does not change that characterisation. Purchase tax under section 5A applies where goods are bought in the course of business and consumed otherwise than by sale, subject to the statutory exclusion for goods on which sales tax has already been paid.

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Issues: Whether a building contractor who purchases materials for execution of contracts is a "dealer" within section 2(f) of the Rajasthan Sales Tax Act, 1954, and consequently liable to purchase tax under section 5A.

Analysis: The definition of "dealer" in the Rajasthan Act was treated as materially identical to the corresponding definition considered by the Supreme Court in Ganesh Prasad Dixit. The Court held that the decisive factor is the carrying on of business involving purchase of goods for use in the course of that business, and not whether the assessee is already registered or whether he resists registration. The similarity between the statutory provisions and the Supreme Court's ruling left no room for a different interpretation. The Court also noted that purchase tax liability under section 5A follows where goods are purchased in the course of business and consumed otherwise than by sale, subject to exclusion of goods on which sales tax had already been paid.

Conclusion: A building contractor purchasing materials for execution of works contracts is a "dealer" within section 2(f) and is liable to purchase tax under section 5A.

Ratio Decidendi: A person purchasing goods in the course of business for consumption in the execution of contracts falls within the statutory definition of "dealer" where the definition and purchase-tax scheme make business use of purchased goods the relevant criterion, not the existence of registration or the assessee's resistance to registration.

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