https://www.taxtmi.com/caselaws?id=155928 Under section 2(f) of the Bihar Sales Tax Act, 1959, an agriculturist who regularly sells surplus agricultural produce from his own land was held to fall within the definition of "dealer". The Court treated the omission of the words "carries on business" as material and distinguished earlier authority decided under a different statutory definition. On that wording, regular sale of surplus agricultural produce attracted sales tax liability, and the assessment was upheld in favour of the Revenue. en-us Tue, 19 Dec 1989 00:00:00 +0530 Wed, 11 Sep 2013 11:23:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155928 Under section 2(f) of the Bihar Sales Tax Act, 1959, an agriculturist who regularly sells surplus agricultural produce from his own land was held to fall within the definition of "dealer". The Court treated the omission of the words "carries on business" as material and distinguished earlier authority decided under a different statutory definition. On that wording, regular sale of surplus agricultural produce attracted sales tax liability, and the assessment was upheld in favour of the Revenue. Case-Laws VAT and Sales Tax Tue, 19 Dec 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155928