1974 (11) TMI 81

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....ant could be held to be a dealer as defined in section 2(d) of the Act as it then stood qua cotton worth Rs. 4,20,278.05 purchased for the purpose of sending it out of the State of Haryana; and (b) If answer to the first question is in the affirmative, whether the Tribunal was also justified in holding the applicant as last dealer liable to pay the tax and in upholding the levy of purchase tax on the applicant on the aforesaid cotton which was sent to and sold out of the State of Haryana." The facts found by the Tribunal in the order of reference in so far as they are relevant for the disposal of the reference are as follows: The applicant, Messrs. Ganesh Dal and Rice Mills, Ellanabad, is a registered partnership-firm and is a dealer ....

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....the main place of business of any such person is not in the said State, 'dealer' includes the local manager or agent of such person in Haryana in respect of such business." By the Haryana General Sales Tax Act, 1973, the definition of "dealer" was altered with the effect that the words "actually delivered for the purpose of consumption in the State" were deleted. This amendment was made operative with effect from 7th September, 1955, by sub-section (3) of section 1 of the Haryana General Sales Tax Act, 1973. It would, therefore, be clear that at the time the relevant purchases were made the definition of "dealer" as given in the Haryana General Sales Tax Act, 1973, would be applicable; and even if the purchases were not made for the purp....