TaxTMI 
TaxTMI 
1974 (7) TMI 108
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.... of the Excise Act and the Rules made thereunder to get such sub-leases recognised. On the basis of the sub-leases granted by the petitioner the sub-lessees commenced to vend toddy at the places assigned to them on payment of the agreed amount to the petitioner. The petitioner brought to the notice of the excise authorities that he had sub-leased his privilege in favour of others and requested them to recognise the same. Before the excise authorities could make an order recognising the sub-leases the period of lease was over. Hence no order was passed on the application of the petitioner. So far as his liability under the Excise Act is concerned it is stated that the petitioner has discharged the same. 2.. The turnover in respect of sale o....
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....ause at several places in the district of South Kanara toddy was being sold by the sub-lessees of the petitioner, the petitioner must be held liable to pay sales tax in respect of the entire turnover. It is also stated that in the instant case the sub-leases had not been approved by the excise authorities and hence the sales effected by the sub-lessees should be treated as sales effected by the petitioner himself. 4.. Under the Act sales tax is payable only by a dealer or by some other person so liable under the Act to pay the tax. The department is of the view that the petitioner is liable to pay sales tax as a dealer. The expression "dealer" has been defined in the Act as follows: " 'Dealer' means any person who carries on the business ....