TMI Blog2002 (1) TMI 1278X X X X Extracts X X X X X X X X Extracts X X X X ..... . The Sales Tax Tribunal did not accept the claim of the State. It has accepted the appeal and set aside the orders of assessment as well as penalties passed in respect of various years starting from 1973-74. Aggrieved by the order, the Excise and Taxation Commissioner prayed for a reference to this Court. The petition was allowed by the Tribunal. Hence these ten references. The following questions have been referred for the opinion of this Court: (i) Whether, in the facts and circumstances of the case, the respondent which supplies forms, registers and other printed matter, printed by it to various departments of Central Government against payment carries on the business of buying and selling goods to other persons constitute trade so as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r importing into, or exporting out of, the State, any goods irrespective of the fact that the main place of business of such person is outside the State and where the main place of business of such person is not in the State, includes the local manager or agent of such person in the State in respect of such business: Provided that a person or a member of his family who sells within the State exclusively the agricultural produce grown by himself or grown on any land in which he has an interest whether as owner, usufructuary mortgagee, tenant or otherwise, shall not be deemed to be a dealer." Explanation "(iv)" gives the definition of "trade". It reads as under: "(iv) 'trade' includes any transaction casual or otherwise, of purchasing, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... commission. Not otherwise. It is the admitted position that the press does not charge any money or commission for the supply of articles of stationery to the Government departments. There is no sale. In fact, the Government purchases various articles of stationery and processes them for its own use. This activity involves no transaction which may fall within the definition of "trade" nor can the Central Government be treated as a dealer. It does nothing that may be called commercial. There is no sale as understood in law. This is precisely the view that has been taken by the Tribunal. We find nothing wrong in it. 8.. Ms. Palika Monga has referred to certain decisions to contend that even a casual sale would bring the case within the mi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ka High Court had found that the insurance company was engaged in the "business of insuring goods, motor vehicles, machinery....". Thus, the sale of insured goods which were damaged in transit was held to be a part of the trading activity. 11.. All these cases indicate that when a department of the Government is engaged in business or commerce, even a casual sale of unserviceable or serviceable goods would be treated as a part of the trading activity. However, in the present set of cases it is the admitted position that the press does not charge any money from the departments to which it supplies various articles of stationery. Thus, there is no sale. Equally, the press is not engaged in any trading activity. It has not undertaken a comme ..... X X X X Extracts X X X X X X X X Extracts X X X X
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