1995 (9) TMI 352

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....o notices dated September 15, 1989 (annexures "E" and "E1") calling upon the petitioner to register itself as a dealer and confirm to the provisions of the Act. Feeling aggrieved, the petitioner has filed this petition seeking quashing of annexure "C" dated August 17, 1989 and annexures "E" and "E1" dated September 15, 1989 issued by the first respondent and seeking a declaration that the petit....

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....Manager, Pulpally Devaswom v. State of Kerala) to contend that unless a person carries trade, commerce or manufacture as its main business activity, incidental sale or purchase of goods would not make a person a dealer in such goods. 3.. The learned Government Pleader has relied on the decisions of the Supreme Court in District Controller of Stores, Northern Railway, Jodhpur v. Assistant Commer....