https://www.taxtmi.com/caselaws?id=127276 The Madras High Court held that motor transport companies are not considered "dealers" under the Act as they do not buy or sell buses. The companies only sell buses when they are no longer usable, making them ineligible to be treated as dealers. The petitions were dismissed with costs of Rs. 250 each. en-us Thu, 07 Jan 1954 00:00:00 +0530 Wed, 06 Mar 2013 16:23:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127276 The Madras High Court held that motor transport companies are not considered "dealers" under the Act as they do not buy or sell buses. The companies only sell buses when they are no longer usable, making them ineligible to be treated as dealers. The petitions were dismissed with costs of Rs. 250 each. Case-Laws VAT and Sales Tax Thu, 07 Jan 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127276