https://www.taxtmi.com/caselaws?id=128828 For clause (ii) of Explanation I to section 5(4) of the Mysore Sales Tax Act, 1957, the expression "dealer not registered under this Act" is construed in the wider sense used in section 2(b) of the Central Sales Tax Act, 1956, not as confined to the definition of dealer in section 2(k) of the Mysore Act. The provision was enacted to carry into effect section 15 of the Central Sales Tax Act, and its borrowed language, context and legislative history support that reading. On that construction, the fact that purchasers were not dealers under section 2(k) does not control the meaning of the explanation, and tax liability under section 5(4) follows. en-us Tue, 30 Jul 1963 00:00:00 +0530 Fri, 12 Apr 2013 10:01:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128828 For clause (ii) of Explanation I to section 5(4) of the Mysore Sales Tax Act, 1957, the expression "dealer not registered under this Act" is construed in the wider sense used in section 2(b) of the Central Sales Tax Act, 1956, not as confined to the definition of dealer in section 2(k) of the Mysore Act. The provision was enacted to carry into effect section 15 of the Central Sales Tax Act, and its borrowed language, context and legislative history support that reading. On that construction, the fact that purchasers were not dealers under section 2(k) does not control the meaning of the explanation, and tax liability under section 5(4) follows. Case-Laws VAT and Sales Tax Tue, 30 Jul 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128828