https://www.taxtmi.com/caselaws?id=127140 The Bihar Sales Tax Act, 1944 was construed broadly to treat a person continuing to supply goods under a Bihar contract as a dealer, even where a partnership arrangement existed alongside the supply obligation. The supply of dehydrated meat in sealed containers for an inclusive price was treated as a sale involving transfer of property for consideration, bringing the transactions within the sales tax charge for the relevant quarters. Penalty was considered separately and could not be sustained where the material showed correspondence about exemption and no wilful default by the assessee. en-us Wed, 07 Mar 1951 00:00:00 +0530 Wed, 27 Feb 2013 11:17:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127140 The Bihar Sales Tax Act, 1944 was construed broadly to treat a person continuing to supply goods under a Bihar contract as a dealer, even where a partnership arrangement existed alongside the supply obligation. The supply of dehydrated meat in sealed containers for an inclusive price was treated as a sale involving transfer of property for consideration, bringing the transactions within the sales tax charge for the relevant quarters. Penalty was considered separately and could not be sustained where the material showed correspondence about exemption and no wilful default by the assessee. Case-Laws VAT and Sales Tax Wed, 07 Mar 1951 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127140