Asst. Commnr.(Assessment), Ernakulam vs Hindustan Vidyut Products Ltd. & Ors

The Supreme Court addressed whether an 'Official Liquidator' qualifies as a 'dealer' under Section 2(viii) of the Kerala General Sales Tax Act, 1963. The Court held that the Official Liquidator is not a dealer and thus not required to collect sales tax on sales made during liquidation proceedings. The judgment of the Kerala High Court was set aside, affirming that the auction purchaser is liable to pay purchase tax under Section 5A of the Act, 1963.