TMI Blog1952 (11) TMI 9X X X X Extracts X X X X X X X X Extracts X X X X ..... econd-hand goods forming his private property for which he has no further use. Also they have no connection with any of the businesses for which he is registered or is liable to be registered. Are these sales liable to be taxed under the Act? (2) Can plain glass sheets, such as are used for window panes and door panes, be regarded as 'glass-ware' for the purpose of item 14 of the original Schedule I to the Act?" 2.. A preliminary objection is taken to the reference on behalf of the non-applicant. It is to the effect that the reference ought to have been made not by a single Member of the Board of Revenue, as here, but by a Bench of two Members as provided for in Rule 8 framed under section 7(1) of the Act and published in the C.P. and Ber ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed under the Sales Tax Act. In my opinion the view taken by the Board of Revenue is correct. 4.. A sales tax is payable under the Act only by a dealer. A dealer is defined as follows in section 2(c) of the Act: "'dealer' means any person who, whether as principal or agent, carries on in the Central Provinces and Berar the business of selling or supplying goods, whether for commission, remuneration or otherwise and includes a firm, a partnership and a Hindu undivided family and includes also a society, club or association selling or supplying goods to its members." Thus, a person can be regarded as a dealer only in relation to the goods which it is his business to sell or supply. So, where a person, though a dealer in respect of certain ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding any other object or article, for instance a truck, a rig, or, on a smaller scale, a pair of skis, a table, a tool, for his personal use, with no idea of selling it, be considered a manufacturer or producer for the purpose of the Act? I must admit that I have been unable to find any decision or authority on the point, although I have spent considerable time in looking up the jurisprudence dealing with consumption or sales tax." What the learned Judge has said is equally true of the motor cars sold by the non-applicant. It is not his business to sell motor cars. He did not purchase the cars with the intention of re-selling them. Perhaps because those cars were of no use to him or because he was in need of money that he sold them. The sal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ken to be used in their ordinary sense, and we are therefore sent for instruction to these books.' Again, as observed by Cozens- Hardy, M.R., in Camden (Marquis) v. Inland Revenue Commissioners(2), "It is for the Court to interpret the statute as best it may. In so doing the Court may no doubt assist themselves in the discharge of their duty by any literary help they can find, including of course the consultation of standard authors and reference to well-known and authoritative dictionaries." Of course, if it is clear from the statute that a certain word is used in a special sense, it would have to be given the meaning instead. Where, however, it does not appear from the statute that the word is used in a special sense the natural or dict ..... X X X X Extracts X X X X X X X X Extracts X X X X
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