https://www.taxtmi.com/caselaws?id=101995 The expression "registered dealer" in section 8(ii) of the Bombay Sales Tax Act, 1959 is confined to a dealer registered under section 22 of that Act because the statutory definition in section 2(25) applies throughout the Act unless the context requires otherwise. Section 8(ii) contains no contextual indication for a wider meaning, and its deduction scheme is directed to purchases from dealers registered under the Bombay Act to preserve single-point taxation within the State. The limited deeming fiction in section 4 for dealers registered under the Central Sales Tax Act applies only to the provisions expressly named and cannot enlarge the defined term in section 8(ii). en-us Wed, 08 Oct 1980 00:00:00 +0530 Wed, 29 Apr 2026 16:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101995 The expression "registered dealer" in section 8(ii) of the Bombay Sales Tax Act, 1959 is confined to a dealer registered under section 22 of that Act because the statutory definition in section 2(25) applies throughout the Act unless the context requires otherwise. Section 8(ii) contains no contextual indication for a wider meaning, and its deduction scheme is directed to purchases from dealers registered under the Bombay Act to preserve single-point taxation within the State. The limited deeming fiction in section 4 for dealers registered under the Central Sales Tax Act applies only to the provisions expressly named and cannot enlarge the defined term in section 8(ii). Case-Laws VAT / Sales Tax Wed, 08 Oct 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101995