2006 (12) TMI 468

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....annexures P1 and P2 under the M.P. General Sales Tax Act, 1958 as well as the Central Sales Tax Act, 1956 on the ground that petitioner No. 1 is engaged merely in the work of repairs and does not fall within the definition of a "dealer". This would reveal in annexures P1 and P2. Thereafter, the petitioner No. 1 again applied for registration after enforcement of the Madhya Pradesh Commercial Tax Act, 1994. It was again rejected under the provisions of the M.P. Commercial Tax Act as well as the Central Sales Tax Act on February 22, 1996 and February 20, 1996 vide annexures P3 and P4 respectively on the common ground. Petitioner No.1 received notice dated May 4, 1999 contained in annexure P5 informing thereby that in view of the wo....

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....o be a dealer and no interference is warranted in the matter. Shri Mukesh Agrawal, learned counsel for the petitioners and Shri Kumaresh Pathak, learned Government Advocate, for the respondents/ State, made their submissions in support of their respective contentions which are being considered hereinafter in the light of the provisions of law and the documents on record. The work order of petitioner No. 1 is on record as annexure R3 which undisputably shows that petitioner No. 1 was engaged in the repair of tyres by using the rubber, chemicals, etc. The items used in the work of repairs were purchased by petitioner No.1 and the same used to be applied while executing the repairs. Obviously, after the repairs, the material used in the wor....

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.... with or incidental or ancillary to the trade, commerce, manufacture, adventure or concern referred to in sub-clause (i) of section 2(bb). Applying the aforesaid, the petitioner is found to be a dealer within the meaning of definition contained in the M.P. General Sales Tax Act, 1958. As regards the provisions of the M.P. Vanijyik Kar Adhiniyam, 1994, clause (iv) has been inserted with effect from April 1, 1995 under section 2(h) which gives a wider connotation to the word "dealer" to the following effect: "(iv) Any person who transfers the right to use any goods for any purpose (whether or not for a specified period) in the course of business to any other person." For the purpose of this petition, "goods" h....