DISTRICT CONTROLLER OF STORES NORTHERN RAILWAY JODHPUR Vs. ASSISTANT COMMERCIAL TAXATION OFFICER

JUDGEMENT

(1.) The short question which arises for consideration in this appeal by certificate is whether the appellant, the Northern Railway, Jodhpur is liable to pay Sales tax on the sales of unserviceable materials and scrap etc. for the period in question.

(2.) In view of the definition of the word 'business' in S. 2 of the Rajasthan Sales Tax Act (Act No. 29 of 1954) as introduced with retrospective effect by the Rajasthan Taxation Laws (Amendment) Act, 1965 (Act No. 9 of 1965), the High Court held that the sales of unserviceable materials were exigible to tax. The definition of the term 'dealer' in Section 2 (f) of the above Act, so far as it is material, runs:

(3.) As already indicated by Section 2 of the Rajasthan Taxation Laws (Amendment) Act, 1965 (Act No. 9 of 1965), Section 2 of the Rajasthan Sales Tax Act, 1954 (Rajasthan Act. No. 29 of 1954) was amended, Clause (cc) of Section 2 provides: