THE STATE OF BOMBAY vs M/S. RATILAL VADILAL AND BROS.

The Supreme Court held that the respondents, Ratilal Vadilal & Bros., could not be classified as 'dealers' under the Bombay Sales Tax Act, 1953, as their business was limited to acting as commission agents rather than selling goods directly. The Court emphasized the necessity of exhausting all available remedies, including seeking a reference to the High Court under Sections 30(1) and 34(1) of the Act, before approaching the Supreme Court under Article 136 of the Constitution. The appeal by the State of Bombay was dismissed, affirming the Tribunal's decision.