BAGAL KOT CEMENT CO. vs STATE OF MYSORE

The Supreme Court held that Bagal Kot Cement Co. Ltd. qualifies as a 'dealer' under Section 2(b) of the Central Sales Tax Act, 1956, and is liable to pay sales tax for inter-State sales made during the relevant period. The Court found that the appellant's argument, claiming exemption from tax due to its role as an agent for the State Trading Corporation, was unsustainable. Consequently, the appeal was dismissed, affirming the High Court's decision that the company was liable for the sales tax under the Central Act.