MOLEOD & CO. vs STATE OF ORISSA

The Supreme Court held that under Section 2(5) of the Orissa Taxation (on Goods carried by Road and Inland Waterways) Act, 1959, a manager or agent of a dealer does not need to have a place of business or residence in the State of Orissa to be deemed a dealer. The Court clarified that the definition of 'dealer' includes those who manage or store goods for non-resident dealers, thus affirming the assessment against the appellant-company. The appeal was dismissed, confirming the High Court's ruling that the appellant-company was a dealer under the Act.