THE COMMISSIONER OF SALES TAX, U.P. vs BISHAMBER SINGH LAYAQ RAM

The Supreme Court held that the High Court's finding that the assessee, a kutcha arhatiya, was not a dealer under Section 2(c) of the U.P. Sales Tax Act was incorrect. The Court clarified that the definition of 'dealer' includes various agents, including kutcha arhatiyas, who facilitate sales and purchases. The Court emphasized that a kutcha arhatiya acts as an agent for his constituents and is thus liable for sales tax. The appeal was allowed, overturning the High Court's decision and affirming the Sales Tax Officer's assessment.