TMI Blog1989 (4) TMI 284X X X X Extracts X X X X X X X X Extracts X X X X ..... ------------------------------------------ The judgment of the Court was delivered by R.S. PATHAK, C.J.I. -The question raised in these two appeals is whether the assessee-railway in each appeal is a "dealer" within the meaning of the Bengal Finance (Sales Tax) Act, 1941, and therefore liable to assessment under that Act. In C.A. No. 845 of 1974 the facts are these. The assessee, South Eastern Railway, disposes of unclaimed and unconnected goods for money consideration. On April 1, 1952, the assessee applied for registration as a dealer under the Bengal Finance (Sales Tax) Act in respect of unconnected or unclaimed goods, and was accordingly registered. It submitted returns of sales effected by it of unclaimed and unconnecte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the Commissioner of Commercial Taxes, West Bengal, and similar contentions were raised before him but the revision application was dismissed by the Additional Commissioner of Commercial Taxes, who dealt with the case, by order dated June 17, 1960. The assessee then proceeded in revision before the Board of Revenue, West Bengal. The Board held that a transfer of property was involved in the auction held by the assessee and that therefore a sale of goods took place. The Board further held that the systematic and organised character of business carried on by the assessee clothed him with the status of a "dealer" under the Act. At the instance of the assessee the Board of Revenue referred the following question to the High Court at Calcutt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e purpose of assessment under the Bengal Finance (Sales Tax) Act, 1941. In the case of the assessee, South Eastern Railway, what were sold were unclaimed goods. The railway was a carrier of the goods and if at the stage of delivery goods remained unclaimed for a period the railway was entitled to dispose them of. There can be no doubt that the activity of so disposing of the goods was adjunctive to the principal activity of the carriage of goods by the railway. It is an activity which may be regarded as necessarily incidental or ancillary to its business as carrier of the goods. It seems to us that the assessee, South Eastern Railway, was a "dealer" for the purposes of the Bengal Finance (Sales Tax) Act, 1941. In the other case, the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X
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