https://www.taxtmi.com/caselaws?id=161345 The Supreme Court dismissed the writ application, affirming that the Government Medical Stores Depot (GMSD) qualifies as a "dealer" under the Central Sales Tax Act, 1956. The court held that the transactions in question are subject to sales tax, rejecting the petitioner's arguments regarding tax exemption under Article 285(1) of the Constitution and the applicability of Article 131. The court advised the petitioner to seek remedies through the statutory forum provided under the CST Act and dismissed the application without costs. en-us Tue, 04 Feb 2003 00:00:00 +0530 Thu, 16 Jan 2014 11:49:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161345 The Supreme Court dismissed the writ application, affirming that the Government Medical Stores Depot (GMSD) qualifies as a "dealer" under the Central Sales Tax Act, 1956. The court held that the transactions in question are subject to sales tax, rejecting the petitioner's arguments regarding tax exemption under Article 285(1) of the Constitution and the applicability of Article 131. The court advised the petitioner to seek remedies through the statutory forum provided under the CST Act and dismissed the application without costs. Case-Laws VAT and Sales Tax Tue, 04 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161345