1967 (4) TMI 181

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....oner is the Madras Bakery Association which is registered under Act 21 of 1860. The objects of the association, among others, is to make necessary arrangements to obtain maida, sugar and other requirements of its members, the bakeries of Madras, for the manufacture of bread, buns, cakes, biscuits and other confectionaries by the members. The Deputy Director (Rationing), Madras, by his proceedings dated 11th February, 1966, permitted the petitioner-association to draw the quota of their members from three flour mills, viz., Century Flour Mills, South India Flour Mills and Taj Roller and Flour Mills. The association was directed to pay the value of the allotment of their members per month in the form of demand drafts drawn in favour of the De....

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....ty Commercial Tax Officer. Mr. Louis, the learned counsel for the petitioner, challenged the validity of the provisional assessment on the ground that the petitioner-association is not a dealer and that it is not liable to be assessed to any sales tax. The word "dealer" is defined in section 2(g) of the Madras General Sales Tax Act, 1959 (Madras Act 1 of 1959), as meaning any person who carries on the business of buying, selling, supplying or distributing goods, directly or otherwise, whether for cash, or for deferred payment, or for commission, remuneration or other valuable consideration. "Business" is defined as including any trade, commerce or manufacture or any adventure or concern In the nature of trade, commerce or manufacture, wheth....