GANESH PRASAD DIXIT vs COMMISSIONER OF SALES TAX, MADHYA PRADESH

The Supreme Court held that the notices served under Section 18(5) of the Madhya Pradesh General Sales Tax Act, 1959, were valid despite not providing a full 15 days to show cause, as no prejudice was demonstrated by the appellants. The Court clarified that a dealer under Section 2(d) does not cease to be one merely due to nil turnover, emphasizing that the definition includes those who purchase goods for business. Lastly, it was established that purchase tax under Section 7 is applicable when goods are consumed in business, regardless of sales tax on the sale price.