JUDGMENT

BHAGWATI, J. :— These appeals raise a short but interesting question of law relating to the interpretation of S. 5 (2) (a) (ii) of the Bengal Finance (Sales Tax) Act, 1941 as applied to the Union Territory of Delhi (hereinafter, for the sake of convenience referred to as Delhi). The Act was extended to Delhi subject to certain modifications by a Notification dated 28th April, 1951 issued by the Central Government in exercise of the powers conferred by S. 2 of the Part C States (Laws) Act, 1950 and it came into force in Delhi on 28th May, 1951 by virtue of a Notification issued under S. 1, sub-s. (3) of the Act. There have been several amendments made in the Act from time since the date of its application to Delhi but we are concerned in these appeals only with the assessment periods 1971-72 and 1972-73 and hence we shall confine ourselves to the relevant provisions of the Act as they stood during these assessment periods.

2. Section 2 enacted the definition provision and Clause (c) of that section defined a dealer to mean any person who carries on the business of selling goods in Delhi. Clause (g) of S. 2 contained the definition of sale. It was a definition in general term