COMMISSIONER OF SALES TAX Vs. D C DHIMAN

JUDGEMENT

(1.) The question referred for decision to this Court under Section 11 of the U.P. Sales Tax Act is whether in the circumstances and on the facts of the case the assessee came within the meaning of the term "dealer" under Section 2(c) of the U. P. Sales Tax Act.

(2.) The facts leading up to this petition briefly are these. The assessee is a manufacturer of railway vans and bogies and had taken one contract for the supply of 36 parcel vans for Rs. 3,96,000 to the North Eastern Railway. The assessee was carrying on the business of structural engineers, ship, wagon and coach builders as a partnership firm at Calcutta. From the material on record, in the year of account, it appears that this was the only contract taken for the supply of railway wagons to the North Eastern Railway. The agreement between the General Manager, on behalf of the President of India, and the assessee was a single contract for the supply of 36 parcel wagons. The assessee had no branch or place of business in this State but the railway authorities gave them facilities for assembling the wagons in their workshop at Izatnagar.

(3.) The Judge (Revisions) Sales Tax held that the assessee might be a dealer but it was not carrying on business of selling in the State of Uttar Pradesh.