https://www.taxtmi.com/caselaws?id=150425 A building contractor who purchases materials for execution of works contracts falls within the definition of "dealer" under section 2(f) of the Rajasthan Sales Tax Act, 1954, because the decisive test is whether goods are purchased in the course of business for use in that business. The absence of registration, or resistance to registration, does not change that characterisation. Purchase tax under section 5A applies where goods are bought in the course of business and consumed otherwise than by sale, subject to the statutory exclusion for goods on which sales tax has already been paid. en-us Thu, 02 Nov 1972 00:00:00 +0530 Thu, 16 May 2013 16:43:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150425 A building contractor who purchases materials for execution of works contracts falls within the definition of "dealer" under section 2(f) of the Rajasthan Sales Tax Act, 1954, because the decisive test is whether goods are purchased in the course of business for use in that business. The absence of registration, or resistance to registration, does not change that characterisation. Purchase tax under section 5A applies where goods are bought in the course of business and consumed otherwise than by sale, subject to the statutory exclusion for goods on which sales tax has already been paid. Case-Laws VAT and Sales Tax Thu, 02 Nov 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150425