https://www.taxtmi.com/caselaws?id=155366 Liability under the Central Sales Tax Act turned on whether the assessee answered the statutory description of a dealer during the relevant assessment years. The earlier finding that the sleeper supply arrangement was not a profit-making business, but a mode of performing an obligation to the railway administration, was applied again, and the assessee was held not to be a dealer for those periods. The later amended definition of "dealer" could not be used because it came into force after the assessment years in question. The writ applications succeeded and the assessment orders were quashed. en-us Sat, 28 Nov 1987 00:00:00 +0530 Tue, 03 Sep 2013 17:41:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155366 Liability under the Central Sales Tax Act turned on whether the assessee answered the statutory description of a dealer during the relevant assessment years. The earlier finding that the sleeper supply arrangement was not a profit-making business, but a mode of performing an obligation to the railway administration, was applied again, and the assessee was held not to be a dealer for those periods. The later amended definition of "dealer" could not be used because it came into force after the assessment years in question. The writ applications succeeded and the assessment orders were quashed. Case-Laws VAT and Sales Tax Sat, 28 Nov 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155366