JUDGMENT

TULZAPURKAR, J. :—This appeal by special leave raises the question whether the appellant-company could be regarded as a dealer within the meaning of S. 2(5) read with the Explanation thereto of the Orissa Taxation (on Goods Carried by Road and Inland Waterways) Act, 1959 (hereinafter referred to as the Orissa Taxation Act and which was validated by Act of 1968) and as such was liable to be assessed under the Act for the quarters covering the period 30-9-1960 to 31-3-1962? The question which pertains to the proper interpretation of the aforesaid provisions of the Act arises in the following circumstances.

2. Nellimarla Jute Mills Co. Ltd. and Chitavalsah Jute Mills Co. Ltd. are two independent and separate companies having their registered offices at Mcleod House 3, Netaji Subhas Road, Calcutta and additional places of business in several parts of the country including one at Kendupatna. P.O. Kendupatna, District Cuttack, in the State of Orissa. These two public limited companies primarily carried on the business of jute manufacturing and owned jute mills in different parts of the country such as. Nellimarla Jute Mills Co. Ltd. owning Jute Mills at Elore in Andhra Pradesh an