https://www.taxtmi.com/caselaws?id=150079 Mere dispatch of goods into Uttar Pradesh from Calcutta and collection of sale proceeds through banks did not amount to carrying on business within the State. Where the assessee had no shop, office, or representative in Uttar Pradesh, and the sale was completed outside the State, ancillary banking activity for realisation of price was only incidental to the transaction. The statutory definition of a dealer required carrying on the business of buying or selling goods within Uttar Pradesh, which was not satisfied on these facts. The assessee was therefore not treated as a dealer liable to assessment in the State. en-us Fri, 20 Mar 1970 00:00:00 +0530 Wed, 08 May 2013 15:16:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150079 Mere dispatch of goods into Uttar Pradesh from Calcutta and collection of sale proceeds through banks did not amount to carrying on business within the State. Where the assessee had no shop, office, or representative in Uttar Pradesh, and the sale was completed outside the State, ancillary banking activity for realisation of price was only incidental to the transaction. The statutory definition of a dealer required carrying on the business of buying or selling goods within Uttar Pradesh, which was not satisfied on these facts. The assessee was therefore not treated as a dealer liable to assessment in the State. Case-Laws VAT and Sales Tax Fri, 20 Mar 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150079