https://www.taxtmi.com/caselaws?id=187562 A person is a "dealer" under the Control Order only if they carry on a continuing business of import, purchase, storage for sale or sale of coal, whether as principal or agent. The phrase "in conjunction with" did not remove the need to show business activity, and the controlling test was continuity of transactions rather than a casual or solitary sale. On the record, there was no proof that the respondent was engaged in such continuing business in rejected coal or coal dust, so licence requirements for its disposal were not established. en-us Fri, 05 May 1995 00:00:00 +0530 Wed, 26 Oct 2016 18:53:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187562 A person is a "dealer" under the Control Order only if they carry on a continuing business of import, purchase, storage for sale or sale of coal, whether as principal or agent. The phrase "in conjunction with" did not remove the need to show business activity, and the controlling test was continuity of transactions rather than a casual or solitary sale. On the record, there was no proof that the respondent was engaged in such continuing business in rejected coal or coal dust, so licence requirements for its disposal were not established. Case-Laws Indian Laws Fri, 05 May 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187562