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TMI Blog1971 (7) TMI 132X X X X Extracts X X X X X X X X Extracts X X X X ..... whether the High Court acted illegally in declining to call upon the Rajasthan Board of Revenue to state a case and refer the same to it under section 15 of the Rajasthan Sales Tax Act, 1954 (Act 29 of 1954) (to be hereinafter referred to as the Act). The appellants-assessee required the Board of Revenue to refer to the High Court under section 15(1) of the Act as many as four questions but the Board declined to refer those questions to the High Court. Thereupon the assessee moved the High Court to call upon the Board to state a case and refer to the High Court the questions of law formulated by it. The High Court rejected that reference summarily observing: "Heard learned counsel for the parties. We agree with the view taken by the Board ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for consideration is whether the sale price of those articles is liable to be included in the "turnover" of the assessee. The authorities under the Act as well as the High Court have come to the conclusion that the disputed turnover is also liable to be taken into consideration in computing the total assessable turnover of the assessee. The question of law that arose for decision is whether that part of the turnover is liable to be taken into consideration in computing the turnover of the assessee. Prima facie this question is a question of law as contemplated by section 15(1) of the Act. The Board of Revenue refused to submit that question on the ground that the question is covered by a decision of the Division Bench. The High Court as m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xpression business is defined in section 2(cc) as follows: "'business' includes- (i) any trade, commerce or manufacture or any adventure or concern in the nature of trade, commerce or manufacture whether or not such trade, commerce, manufacture, adventure or concern is carried on with a motive to make gain or profit and whether or not any profit accrues from such trade, commerce, manufacture, adventure or concern; and (ii) any transaction in connection with, or incidental or ancillary to, such trade, commerce, manufacture, adventure or concern......" Now we may turn to section 3. That section says: "(1) Subject to the provisions of this Act, every dealer whose turnover in the previous year in respect of sales or supplies of goods exceeds ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... less a transaction is connected with the trade, that is to say, it has something to do with trade or has the incidence or elements of trade, it will not be within the definition of "business". Therein the assessee, a limited liability company manufacturing cotton yarn, in order to provide amenity to its workmen, had. opened a fair price shop so that commodities might be made available to the workmen at fair prices. The question that arose for decision was whether that activity of the assessee could be said to be in connection with or incidental or ancillary to the business of the assessee. The High Court answered that question in the negative. We are mentioning this fact to show that in interpreting the words "any transaction in connection ..... X X X X Extracts X X X X X X X X Extracts X X X X
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