https://www.taxtmi.com/caselaws?id=128712 A person is treated as a dealer under the U.P. Sales Tax Act only if it is carrying on the business of buying and selling goods in Uttar Pradesh. On the facts, a single contract for supplying railway vans, with no branch, office, or workshop in the State and execution at Calcutta, did not amount to business carried on in Uttar Pradesh. Mere assembly of the vans at Izatnagar under railway facilities was insufficient, because business requires repetition or continuity of acts. The assessee was therefore not a dealer liable under the Act, and the reference was answered against the department. en-us Fri, 28 Sep 1962 00:00:00 +0530 Wed, 10 Apr 2013 14:35:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128712 A person is treated as a dealer under the U.P. Sales Tax Act only if it is carrying on the business of buying and selling goods in Uttar Pradesh. On the facts, a single contract for supplying railway vans, with no branch, office, or workshop in the State and execution at Calcutta, did not amount to business carried on in Uttar Pradesh. Mere assembly of the vans at Izatnagar under railway facilities was insufficient, because business requires repetition or continuity of acts. The assessee was therefore not a dealer liable under the Act, and the reference was answered against the department. Case-Laws VAT and Sales Tax Fri, 28 Sep 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128712