https://www.taxtmi.com/caselaws?id=100556 A person is a dealer under the U.P. Sales Tax Act, 1948 only if the business of buying or selling goods is carried on in the State. A solitary contract for supplying parcel vans, without business organisation, office, agency, continuity, or repetition of sales in Uttar Pradesh, did not satisfy that definition. Manufacturing activity in the State was insufficient by itself, because the provision targeted business activity in buying or selling goods. The turnover from the parcel vans was therefore not taxable in Uttar Pradesh, and liability could not be fastened on the respondents. en-us Tue, 13 Aug 1968 00:00:00 +0530 Thu, 19 Sep 2013 12:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100556 A person is a dealer under the U.P. Sales Tax Act, 1948 only if the business of buying or selling goods is carried on in the State. A solitary contract for supplying parcel vans, without business organisation, office, agency, continuity, or repetition of sales in Uttar Pradesh, did not satisfy that definition. Manufacturing activity in the State was insufficient by itself, because the provision targeted business activity in buying or selling goods. The turnover from the parcel vans was therefore not taxable in Uttar Pradesh, and liability could not be fastened on the respondents. Case-Laws VAT and Sales Tax Tue, 13 Aug 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100556