https://www.taxtmi.com/caselaws?id=160665 The expression "dealer" in section 8G of the West Bengal Sales Tax Act was construed by reference to the statutory definition in section 2(b), because the Act showed no contextual repugnancy. The scheme of the Act treated manufacturers and importers as dealers at the first point of sale, while resellers were dealt with separately; accordingly, section 8G was confined to persons falling within the defined class and did not extend by implication to a mere reseller who was not a manufacturer, maker, processor, or importer. On that reading, the prohibition on collection and the penalty provision could not be applied against such resellers. en-us Fri, 06 Aug 1999 00:00:00 +0530 Sat, 21 Dec 2013 16:43:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160665 The expression "dealer" in section 8G of the West Bengal Sales Tax Act was construed by reference to the statutory definition in section 2(b), because the Act showed no contextual repugnancy. The scheme of the Act treated manufacturers and importers as dealers at the first point of sale, while resellers were dealt with separately; accordingly, section 8G was confined to persons falling within the defined class and did not extend by implication to a mere reseller who was not a manufacturer, maker, processor, or importer. On that reading, the prohibition on collection and the penalty provision could not be applied against such resellers. Case-Laws VAT and Sales Tax Fri, 06 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160665