1968 (7) TMI 62

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.... DWIVEDI, J.-The facts are not in dispute; the parties are at variance about the application of the law to the undisputed facts. So there arises a neat point of law. There was a firm of certain partners. The firm was known as Jeet Mal Kalloo Mal. It was carrying on the business of manufacturing mustard oil. Radha Krishna Maheshwari was a partner of the firm. The firm was dissolved during the as....

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.... the oil? This is the short point of law. Section 3 is the principal charging section in the U.P. Sales Tax Act. It provides that, subject to the provisions of the Act, every dealer shall, for each assessment year, pay a tax at the rate of two naye paise per rupee on his turnover of such year. Section 3-A(1) provides that notwithstanding anything contained in section 3, the State Government may, b....

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....anufacturer" in the notification should be amplified to read as the dealer-cum-manufacturer. Now who is the dealermanufacturer in this case?, the dissolved firm or Radha Krishna Maheshwari. Undoubtedly, the latter was a partner of the dissolved firm. But merely for that reason it cannot be said that he is the dealer-manufacturer. The word "dealer" is defined in section 2(c). It means any person or....