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In support of his submissions, Mr. Jhunjhunwala has relied on the decision in the case of "East India Hotels Limited v. Union of India and Ors. reported in 121 STC 46" and a Division Bench's decision of Patna High Court in the case of "Charu Pharmacy and Clinic v. State of Bihar and Ors. reported in 32 STC 265 (P) : 1974 BLJR 207".

15. "Sale" has been defined under Section 2 (t) of the Bihar Finance Act, 1981, which reads as under:

2(t) 'Sale' means any transfer of property in goods for cash or deferred payment or other valuable consideration but does not include a mortgage or hypothecation of or a change or pledge on goods, and includes.-

(iv) to have acted for a fictitious or non-existent principal;

16. Whereas the "Dealer" has been defined under Section 2 (e) of the Bihar Finance Act, 1981, which reads as under:

2(e) "Dealer" means any person who carries on (whether regularly or otherwise) the business of buying, selling, supplying or distributing goods, directly or indirectly, for cash, or for deferred payment, or for commission, remuneration or valuable consideration and includes-

(i) a local authority, a body corporate, a company, any cooperative society or other society, club, firm, Hindu undivided family or other association of persons which carries on such business;

366 (29-A) 'tax on the sale or purchase of goods' includes-

(a) a tax on the transfer, otherwise than in pursuance of a contract, or property in any goods for cash, deferred payment or other valuable consideration;

(b) a tax on the transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract;

(c) a tax on the delivery of goods on hire-purchase or any system of payment by installments;

(d) a tax on the transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration;

(e) a tax on the supply of goods by any unincorporated association or body of persons to a member thereof for cash, deferred payment or other valuable consideration;

(f) a tax on the supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink (whether or not intoxicating), where such supply or service, is for cash, deferred payment or other valuable consideration, and such transfer, delivery or supply of any goods shall be deemed to be sale of those goods by the person making the transfer, delivery or supply and a purchase of those goods by the person to whom such transfer, delivery or supply is made;