COMMISSIONER OF SALES TAX, GUJARAT vs UNION MEDICAL AGENCY

The Supreme Court interpreted the term 'Registered dealer' in Section 8(ii) of the Bombay Sales Tax Act, 1959, concluding that it refers specifically to dealers registered under Section 22 of the Act and does not include those registered under the Central Sales Tax Act, 1956. The Court held that allowing such inclusion would undermine the legislative intent to prevent multiple point taxation on goods specified in Schedule C. Consequently, the appeal was allowed, affirming the interpretation against the assessee.