vs

The Supreme Court held that the Joint Director of Food, representing the Central Government, is liable for sales tax under the Andhra Pradesh General Sales Tax Act, 1957 and the Central Sales Tax Act, 1956. The Court clarified that Section 2(b) of the Central Act defines a dealer to include the Government when it engages in buying and selling goods. The Court affirmed that the State can carry on trade or business under Article 19(6)(ii), and the systematic sale of foodgrains and fertilizers constitutes business activity, thus upholding the High Court's decision regarding tax liability.