LAWS(ALL)-1971-2-40

AGRAWAL ENGINEERING STORES Vs. STATE OF UTTAR PRADESH

Decided On February 11, 1971
AGRAWAL ENGINEERING STORES Appellant
V/S
STATE OF UTTAR PRADESH Respondents

JUDGEMENT

(1.) THIS Full Bench has been constituted to answer these two questions :

(2.) SECTION 13(3) of the Sales Tax Act (hereinbelow called the Act) reads :

(3.) THE need for examination of the nature of the dealer's proprietary right in the account, register or documents mentioned in section 13(3) is evident. The Act contemplates two broad categories of dealers :