TMI Blog1968 (2) TMI 104X X X X Extracts X X X X X X X X Extracts X X X X ..... in holding that the transactions between the respondent and her customers were not sales of chattel qua chattel and were, therefore, not covered under section 2(g) of the Central Sales Tax Act, 1956 ? (2) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding the respondent was not a dealer as defined in section 2(b) of the Central Sales Tax Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ose articles were thereafter given by the respondent to people who were in distress, either financially or otherwise, for amounts varying from Rs. 5 to Rs. 25. The respondent also used to advertise in respect of her charmed tawiz in several newspapers. The Sales Tax Officer held that the respondent was a dealer in respect of charmed tawiz and was selling the same, and the respondent was, therefore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... c value, but may have a notional value imparted to it, either on the ground of spiritual efficacy or otherwise, would prevent it from being a sale of that article as a chattel, if the assessee in question commercialised in the disposal of that article for a certain amount and actually advertised in respect of the same. We are, however, deprived of the opportunity of deciding that interesting quest ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... see how the taxing authorities can contend that such a transaction is sale of the charmed tawiz as a chattel, as has been sought to be contended in the present reference. We must, therefore, answer the questions referred to us as follows Question No. (1)-The Tribunal was justified in holding that the transactions between the respondent and her customers were not sales of chattels qua chattels a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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