C R SONS AND CO Vs. STATE OF GUJARAT

JUDGEMENT

(1.) THE following questions of law are referred to us by the Tribunal : " (1) Whether, on the facts and in the circumstances of this case, the Tribunal was right in law in holding that the transaction of sales of the disputed storage tanks for Rs. 75,000 in all was a transaction of sales of 'empties' or of such other goods. . . . which is ancillary or incidental to' the applicant's principal trade, within the meaning of the relevant words used in the definition of 'business' given in clause (ii) of section 2 (4) of the Gujarat Sales Tax Act, 1969 and, therefore, it was the applicant's business, as so defined ? (2) Whether, on the facts and in the circumstances of this case, the Tribunal was right in holding that the applicant had sold the above storage tanks in connection with its business and that, therefore, it was a 'dealer' thereof as defined in section 2 (10) of the Gujarat Sales Tax Act, 1969, and in accordingly including sale price of the above storage tanks amounting to Rs. 75,000 in the applicant's turnover of sales and in levying tax thereon ?"

(2.) IN order to answer the questions of law referred to us by the Tribunal, a few relevant facts may be stated.

(3.) THE sales of tanker lorries and storage tanks were held to be business purposes. THE purchases of spare parts of tanker lorries were also held to be business purposes. THE tax payable on the respective sales and purchases was, therefore, assessed by the Sales Tax Officer, Anand, while assessing the assessee for tax of Samvat Year 2028.