https://www.taxtmi.com/caselaws?id=148296 The amended definition of "dealer" under the Bihar Sales Tax Act was read harmoniously with the statute as a whole, so the substitution of "sells or supplies any goods" did not automatically tax every isolated transaction. The surrounding charging, procedural and turnover provisions continued to use the concept of business, indicating that the wider wording was confined to sales connected with business, including the added categories of contract business and Government sales. In a taxing statute, any new burden must be expressed clearly, and ambiguity is resolved in favour of the subject. A casual sale unconnected with business was therefore outside the amended definition and not liable to sales tax. en-us Thu, 27 Jan 1966 00:00:00 +0530 Thu, 25 Apr 2013 12:06:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148296 The amended definition of "dealer" under the Bihar Sales Tax Act was read harmoniously with the statute as a whole, so the substitution of "sells or supplies any goods" did not automatically tax every isolated transaction. The surrounding charging, procedural and turnover provisions continued to use the concept of business, indicating that the wider wording was confined to sales connected with business, including the added categories of contract business and Government sales. In a taxing statute, any new burden must be expressed clearly, and ambiguity is resolved in favour of the subject. A casual sale unconnected with business was therefore outside the amended definition and not liable to sales tax. Case-Laws VAT and Sales Tax Thu, 27 Jan 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148296