https://www.taxtmi.com/caselaws?id=148363 The High Court, in a reference under the Central Sales Tax Act, 1956, determined that transactions involving charmed tawiz were not sales of chattels under the Act. The Court upheld the Tribunal's decision that the respondent did not qualify as a dealer as per the Act's definition. Emphasizing the importance of specific case facts, the Court directed the Commissioner of Sales Tax to pay costs. The judgment underscored the need to consider factual admissions in deciding tax law applicability in similar situations. en-us Thu, 08 Feb 1968 00:00:00 +0530 Fri, 26 Apr 2013 11:34:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148363 The High Court, in a reference under the Central Sales Tax Act, 1956, determined that transactions involving charmed tawiz were not sales of chattels under the Act. The Court upheld the Tribunal's decision that the respondent did not qualify as a dealer as per the Act's definition. Emphasizing the importance of specific case facts, the Court directed the Commissioner of Sales Tax to pay costs. The judgment underscored the need to consider factual admissions in deciding tax law applicability in similar situations. Case-Laws VAT and Sales Tax Thu, 08 Feb 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148363