JUDGMENT

H.L. DATTU, CJI.

1. Leave granted.

2. The issue that arises for our consideration and decision in the present appeals is whether an “Official Liquidator” is a “dealer” within the meaning of section 2(viii) of the Kerala General Sales Tax Act, 1963 (for short, “the Act, 1963”), and therefore would be required to collect sales tax in respect of the sales effected by him pursuant to winding up proceedings of a company in liquidation.

3. These appeals are directed against the judgment(s) and order(s) passed by the High Court of Kerala in M.F.A. No.1394 of 2002, dated 11.02.2003, and in Review Petition No.191 of 2003, dated 21.03.2003. The Division Bench of the High Court in review confirmed the finding in M.F.A. No.1394 of 2002 and concluded that the Official Liquidator is not a “dealer” under the Act, 1963. However, by the impugned judgment, the High Court has set aside the finding of the learned Single Judge which held that the machinery purchased in the auction sale conducted by the Official Liquidator is not be liable to be taxed under the Act, 1963. The impugned judgment has further accepted a fresh plea raised by the appellant that the auction purchaser would be liable to pa