https://www.taxtmi.com/caselaws?id=403556 A single purchase transaction can fall within the expression "casual trader" where the statute contemplates occasional business-like dealings in goods. Reading the Rajasthan Sales Tax Act, 1954 and the entry tax machinery provisions harmoniously, the Court applied the rule that singular words may include the plural unless the context requires otherwise. It rejected a construction that would exclude a person with only one such transaction from the special limitation scheme, as that would defeat the legislative purpose of treating casual transactions differently. The assessment was therefore governed by the shortened period applicable to casual traders. en-us Thu, 21 Jan 2021 00:00:00 +0530 Mon, 27 Dec 2021 12:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403556 A single purchase transaction can fall within the expression "casual trader" where the statute contemplates occasional business-like dealings in goods. Reading the Rajasthan Sales Tax Act, 1954 and the entry tax machinery provisions harmoniously, the Court applied the rule that singular words may include the plural unless the context requires otherwise. It rejected a construction that would exclude a person with only one such transaction from the special limitation scheme, as that would defeat the legislative purpose of treating casual transactions differently. The assessment was therefore governed by the shortened period applicable to casual traders. Case-Laws VAT and Sales Tax Thu, 21 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403556