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Deputy Commr. of Commercial Taxes, Coimbatore Division, Coimbatore Vs. Sri Lakshmi Saraswathi Motor Service, Gudiyattam, by Its Proprietor, B. Rajagopal Naidu and anr. - Court Judgment

LegalCrystal Citation
SubjectSales Tax
CourtChennai High Court
Decided On
Case NumberCivil Revn. Petn. No. 1648 of 1952 and Tax Revn. Case No. 60 of 1953
Judge
Reported inAIR1954Mad954; (1954)IMLJ670
ActsMadras General Sales Tax Act, 1939 - Sections 2
AppellantDeputy Commr. of Commercial Taxes, Coimbatore Division, Coimbatore
RespondentSri Lakshmi Saraswathi Motor Service, Gudiyattam, by Its Proprietor, B. Rajagopal Naidu and anr.
Appellant AdvocateGovt. Pleader
Respondent AdvocateA. Viswanatha Iyer and ;D.C. Krishnamurthy, Advs.
DispositionPetition dismissed
Excerpt:
- satyanarayana rao, j.1. on the facts of these cases, as found by the tribunal these motor transport companies are not persons who could be described as 'dealers' as defined by the act, for they never carried on the business of buying or selling buses. their business was only the business of providing transport, and as and when the buses became unserviceable or became useless they sold them either as old buses or scrap. by reason of these isolated transactions, they cannot be treated as dealers in buses within the meaning of the act. unless it is established that they are dealers, the application of the remaining provisions of the act does not arise.2. each of these petitions is dismissed with costs rs. 250.
Judgment:

Satyanarayana Rao, J.

1. On the facts of these cases, as found by the Tribunal these motor transport companies are not persons who could be described as 'dealers' as defined by the Act, for they never carried on the business of buying or selling buses. Their business was only the business of providing transport, and as and when the buses became unserviceable or became useless they sold them either as old buses or scrap. By reason of these isolated transactions, they cannot be treated as dealers in buses within the meaning of the Act. Unless it is established that they are dealers, the application of the remaining provisions of the Act does not arise.

2. Each of these petitions is dismissed with costs Rs. 250.


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