TaxTMI 
TaxTMI 
1962 (9) TMI 40
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....1 of the U.P. Sales Tax Act is whether in the circumstances and on the facts of the case the assessee came within the meaning of the term "dealer" under section 2(c) of the U.P. Sales Tax Act. The facts leading up to this petition briefly are these. The assessee is a manufacturer of railway vans and bogies and had taken one contract for the supply of 36 parcel vans for Rs. 3,96,000 to the North Ea....
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.... the learned Senior Standing Counsel for the State has contended that the fact that the assessee was assembling the wagons in the State of Uttar Pradesh would amount to carrying on a business within the State. A dealer is defined as a person who carries on the business of buying and selling goods in Uttar Pradesh. The question is, whether the assessee, who is merely assembling the parcel vans at I....
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....g in this State. All that the assessee did was to execute one contract for the supply of vans to the Government of India to its representative, the Manager of the North Eastern Railway at Gorakhpur. The contract itself was entered into at Calcutta. The assessee had no branch or office or workshop in this State. Government provided facilities in their workshop at Izatnagar. If there had been simila....