Dealer - Law Dictionary Search Results
Home Dictionary Name: dealerDealer, auction
Dealer, auction, a person who in the normal course of his business attends sales by auction for the purpose of purchasing goods with a view to reselling them, Auctions (Bidding Agreements) Act, 1927, s. 1(2) (UK), Halsbury's Laws of England (2), para 944, p. 461.means a person carrying on the business of selling fertilisers, whether wholesale or retail (or industrial use), and includes a manufacturer and a pool-handling agency carrying on such business and the agents of such person, manufacturer or pool-handling agency, State of Punjab v. Gunomajra Cooperative Agriculture Service Society Ltd., (2000) 9 SCC 210.There is nothing either in the main definition in s. 2(5) or in the Explanation of the Orissa Taxation (on Goods Carried by Road and Inland Water ways) Act, 1959 to suggest that the manager or agent of the dealer (principal) should have his own business within the State of Orissa before he could be proceeded against or assessed under the Act. It would be sufficient if the manager...
Successive dealer
Successive dealer, an importer is not one such dealer; he being the very first dealer in the State. Undoubtedly, an importer is one of the dealers. He is the first dealer in the State. The chain of successive dealers begins from the first dealer and it goes up to the last dealer. Any one of the dealers in this chain can be considered as a 'successive dealer', Kanpur Vanaspati Stores v. CST, AIR 1973 SC 2373 (2375): (1973) 4 SCC 110. (U.P. Sales Tax Act, 1948, s. 3A)...
Registered dealer
Registered dealer, means a dealer registered under the provisions of this Act, who holds a certificate of registration deemed to have been granted under this Act. [Gujarat Value Added Tax Act, 2003, s. 2(20)]Means a dealer registered under this Act. [Maharashtra Value Added Tax Act, 2002, s. 2(21)]Means a dealer who is registered under s. 7. [Central Sales Tax Act, 1956, s. 2(f)]The words Registered dealer means a dealer validity registered under the Act, Nowranglal Agarwala v. State of Orissa, AIR 1965 Ori 44 (46). [Orissa Sales Tax Act, s. 2(6)]The expression 'registered dealer' is used in s. 8(ii) in its definitional sense to mean a dealer registered under s. 22 of the Bombay Act and it does not include a dealer registered under the Central Sales Tax Act, Commissioner of Sales Tax v. Union Medical Agency, AIR 1981 SC 1 (3): (1981) 1 SCC 51: (1981) 1 SCR 870. [Bomaby Sales Tax Act, 1959, s. 8(ii)]...
Dealer
Dealer, in relation to any dangerous machine or any part thereof, means a person who, or a firm or a Hindu undivided family which, carries on, directly or otherwise, the business of buying, selling, supplying or distributing any dangerous machine or any part thereof, whether for cash or for deferred payment or for commission, remuneration or other valuable consideration, and includes-(i) a commission agent who carries on such business on behalf of any principal;(ii) an importer who sells, supplies, distributes or otherwise delivers any dangerous machine to any user, manufacturer, repairer, consumer or any other person. But does not include a manufacturer who sells, supplies, distributes or otherwise delivers any dangerous machine or any part thereof to any person or category of persons referred to in this clause. [Dangerous Machines (Regulation) Act, 1983 (35 of 1983), s. 3 (e)](2) includes a person who is engaged--(a) in building bodies for attachment to chassis; or (S. 2 (8)(b) The M...
Marine-store dealers
Marine-store dealers. See (English) Merchant Shipping Act, 1894 (57 & 58Vict. c. 60), ss. 533-540, re-enacting (English) Merchant Shipping Act, 1854 (17 & 18 Vict. c. 104), ss. 480-483; by which any dealer in 'anchors, cables, sails, old junk, old iron, or other marine stores of any kind, must have his name, with the words ' dealer in marine stores,' painted on all his warehouses and places of deposit, must not purchase marine stores from any person apparently under sixteen, must enter in a book all such marine stores as he may become possessed of, and may not cut up cables, etc., without obtaining a ' permit ' from a justice of the peace, which permit must be advertised before the dealer proceeds to act thereon.' A person as so defined is, by the (English) Children Act, 1933 (see CHILDREN), prohibited by s. 9 from purchasing 'old metal' from a person under 16. See also (English) Public Health Amendment Act, 1907, s. 86. See METALS, DEALERS IN OLD....
Metals, dealers in old
Metals, dealers in old, defined as any person dealing in, buying, and selling old metal, scrap metal, broken metal, or partly manufactured metal goods, or defaced or old metal goods, and whether such person deals in such Articles only, or together with second-hand goods or marine stores, and the term 'old metals' means the said Articles. See (English) Old Metal Dealers Act, 1861 (24 & 25 Vict. c.110), relating to their trade requiring registration, and giving powers of visitation and search to the police; s. 13 of the (English) Prevention of Crimes Act, 1871 (34 & 35 Vict. c. 112), by which any dealer in old metals who purchases any lead, copper, brass, tin, pewter, or German-silver in any quantity at one time less than 112 lb. in the case of lead, or than 56 lb. in the case of the other metals above mentioned, is guilty of an offence against the Act, and liable to a penalty not exceeding 5l. See also (English) Public Stores Act, 1875, ss. 9, 10, and 11 and Public Health Amendment Act,...
Dealer
One who deals one who has to do or has concern with others esp a trader a trafficker a shopkeeper a broker or a merchant as a dealer in dry goods a dealer in stocks a retail dealer...
Any sums charged by the dealer
Any sums charged by the dealer, the phrase 'any sums charged by the dealer' has to be understood in its ordinary popular sense. So construing the phrase, it means 'what is demanded and collected or received by the dealer', McDowell & Co. v. CTO, (1977) 1 SCC 441: AIR 1977 SC 1459. [A.P. General Sales Tax Act, 1957, s. 2(1)(a)]...
Wholesale dealer
Wholesale dealer, is a person who keeps for wholesale to traders a commodity for the purpose of trade, Manoharbhai v. Emperor, AIR 1946 Nag 248: 1945 ILR Nag 422: 1946 Mad LJ 319.Means a person who buys or sells excisable goods wholesale for the purpose of trade or manufacture, and includes a broker or commission agent who, in addition to making contracts for the sale or purchase of excisable goods for others, stocks such goods belonging to others as an agent for the purpose of sale. [Central Excise Act, 1944 (10 of 1944), s. 2(k)]One who sells goods in gross to retail dealers rather than selling in smaller quantities directly to consumers, Black's Law Dictionary, 7th Edn., p. 1591.Means a trader who has stock of grains in bags and without breaking the bags sells to retail dealers, V. Sesha Prabhu v. Emperor, AIR 1921 Mad 713....
Wholesale dealer or manufacturer
Wholesale dealer or manufacturer, the word whole sale dealer or manufacturer in item 1 of Appendix (1) will not apply to hoteliers and restaurant keepers whose main business is to conduct retail sale of their articles prepared by them in what may be termed a part of the same premises, Khadya Peya Vikarate Malak Sangh v. Chief Officer, AIR 1977 SC 527: (1977) 1 SCC 455: (1977) 2 SCR 139....
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