https://www.taxtmi.com/caselaws?id=160088 Cultivators selling jute sticks from their own agricultural produce were not dealers because selling one's own produce, as the culmination of agricultural operations, does not by itself amount to carrying on the business of selling. As the sellers were not dealers within section 2(c), purchase tax under section 4(6)(i) of the Bengal Finance (Sales Tax) Act, 1941 was not attracted on purchases from them for manufacture. The burden to show that the cultivators were middlemen or otherwise dealers was not discharged, so the levy of purchase tax on the applicant's purchase of jute sticks was unsustainable and was set aside. en-us Wed, 24 Mar 1999 00:00:00 +0530 Mon, 09 Dec 2013 16:19:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160088 Cultivators selling jute sticks from their own agricultural produce were not dealers because selling one's own produce, as the culmination of agricultural operations, does not by itself amount to carrying on the business of selling. As the sellers were not dealers within section 2(c), purchase tax under section 4(6)(i) of the Bengal Finance (Sales Tax) Act, 1941 was not attracted on purchases from them for manufacture. The burden to show that the cultivators were middlemen or otherwise dealers was not discharged, so the levy of purchase tax on the applicant's purchase of jute sticks was unsustainable and was set aside. Case-Laws VAT and Sales Tax Wed, 24 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160088