DEPUTY COMMISSIONER OF COMMERCIAL TAXES COIMBATORE DIVISION Vs. LAKSHMI SARASWATHI MOTOR SERVICE GUDIYATTAM

JUDGEMENT

(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.