GOVERNMENT MEDICAL STORE DEPOT, KARNAL vs STATE OF HARYANA AND ANOTHER

The Supreme Court held that the definition of 'dealer' under Section 2(d) of the Punjab General Sales Tax Act, 1948, does not consider the existence of a profit motive as an immaterial factor. The Court clarified that the assessment years in question fall under the Punjab Act, as the Haryana General Sales Tax Act, 1973, did not apply retrospectively to these years. Consequently, the appeals by the Government Medical Store Depot were allowed, overturning the previous assessments made under the Punjab Act.