1963 (7) TMI 74

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....espect of those goods, within the meaning of that expression found in clause (ii) of explanation I to section 5(4) of the Mysore Sales Tax Act, 1957, to be hereinafter referred to as the Act. In this case we are concerned with the Act as it stood on 1st January, 1959. The relevant transactions took place before 31st December, 1958. Section 5(4) of the Act as it stood prior to 1st January, 1959, read thus: "Section 5(4)-Notwithstanding anything contained in subsection (1), a tax under this Act shall be levied in respect of the sale or purchase of any of the declared goods mentioned in column (2) of the Fourth Schedule at the rate and only at the point specified in the corresponding entry of column (3) of the said Schedule, on the dealer l....

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....they were not buying or selling or distributing goods in the State of Mysore directly or otherwise. Hence we have to see whether the context requires that we should give the word " dealer " a different meaning. To answer that question it is necessary to refer to the history of section 5(4) of the Act. At one time there was considerable controversy as regards the true scope of Article 286 of the Constitution. That question was the subject-matter of several decisions by the Supreme Court as well as by the High Courts. There was need for unification as well as simplification of the law relating to inter-State sales. Therefore, it was thought necessary to enact the Central Sales Tax Act, 1956. Section 15 of the Central Sales Tax Act, as origina....