https://www.taxtmi.com/caselaws?id=127300 For Bihar sales tax purposes, the term "dealer" was read in the context of the charging provision and the Act's object of taxing sales in the State, so "supplying" was construed with "selling" rather than as a separate, unrelated category. On the facts, the assessee's business of selling and supplying goods in Bihar brought it within the statutory definition of dealer. The situs of sale was then determined by the place where property in the goods passed under the Sale of Goods Act: transactions where goods were appropriated and delivered to the carrier at Panihati in West Bengal were outside Bihar, while consignments routed through Bhagalpur agents and realised there were treated as Bihar sales and remained taxable. en-us Fri, 08 May 1953 00:00:00 +0530 Thu, 07 Mar 2013 10:43:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127300 For Bihar sales tax purposes, the term "dealer" was read in the context of the charging provision and the Act's object of taxing sales in the State, so "supplying" was construed with "selling" rather than as a separate, unrelated category. On the facts, the assessee's business of selling and supplying goods in Bihar brought it within the statutory definition of dealer. The situs of sale was then determined by the place where property in the goods passed under the Sale of Goods Act: transactions where goods were appropriated and delivered to the carrier at Panihati in West Bengal were outside Bihar, while consignments routed through Bhagalpur agents and realised there were treated as Bihar sales and remained taxable. Case-Laws VAT and Sales Tax Fri, 08 May 1953 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127300