1982 (12) TMI 172

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....ntractors. During the course of their business the respondents purchased building materials and scaffolding materials, at times, from unregistered dealers. The respondents were assessed by the Sales Tax Officer, Poona City (III), Poona, as unregistered dealers for the period 1st April, 1957, to 31st December, 1959, under section 14(6) of the Bombay Sales Tax Act, 1953 (hereinafter referred to as "....

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....ses of building materials and scaffolding materials for the construction of building were not the purchases in the course of business as a building contractor? (2) Whether the Tribunal was justified in law in holding that the respondents were not dealers within the meaning of section 2(6) of the Bombay Sales Tax Act, 1953?" 3.. In respect of the assessment periods 1st January, 1960, to 31st Dece....

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....he term "dealer" given in clause (6) of section 2 of the said Act and of that term as defined in clause (11) of section 2 of the 1959 Act, though the language of the same may not be in Pari materia. It must, therefore, be held that the respondents were dealers within the meaning of clause (6) of section 2 of the said Act. So far as the purchases of building materials by the respondents were concer....

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.... reference the Tribunal has not gone into the question whether the scaffolding materials constitute capital assets of the respondents or goods of a capital nature. This question, therefore, falls to be determined by the Tribunal, when the case goes back to it for disposal in the light of our judgment. For the reasons set out by us above, we answer question No. (1) as follows: The purchases of bu....