2002 PTD 776

Case Laws / Head Notes / Paras

Constitutional petition---Registration under Sales Tax Act, 1990-Maintaining of godown outside factory premises---Petitioner being manufacturer of man-made synthetic carpets was registered under Sales Tax Act, 1990--- Petitioner for proper distribution of carpets, maintained a godown near its factory---Notice was issued to the petitioner, by the Authorities for registration as a wholesaler---Validity---Business of wholesale entailed both buying and selling of goods---Sale of goods by their manufacturer could not, therefore, be termed as wholesale even though such sale might be made in large quantities---Legislature was deemed to have consciously used the word "wholesale" twice in S.2(31-A) of the Sales Tax Act, 1990 and in particular, the second time the word had been used---If it had been...