TMI Blog1969 (4) TMI 100X X X X Extracts X X X X X X X X Extracts X X X X ..... l, 1962, for auctioning the coal ashes of the Union of India pertaining to the Western Railway. The respondent was assessed to sales tax for the accounting years 1962-63 and 1963-64 by two separate assessment orders. But later on proceedings were taken against the respondent under section 12 of the Act by issuing notices to it to show cause why it should not be reassessed and it was reassessed on 10th September, 1965, by the Commercial Taxes Officer, Ajmer. Two separate appeals were filed by the respondent to the Deputy Commissioner (Appeals), Ajmer. They were dismissed on 19th May, 1966. Two separate revision applications were filed by the respondents to the Board of Revenue for Rajasthan and the Board of Revenue has taken the view that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ales by public auction at all places of the Western Railway for a period of one year of coal ashes belonging to the administration which they may be entrusted with from time to time by the Chief Engineer of the administration at Bombay for disposal by auction. Under the agreement, it is the Chief Engineer who will determine the conditions of sale and the place and time, where and when the sales are to be held. The Chief Engineer is also to determine the period of delivery within which the coal ashes will be removed from the railway premises and such other particulars as the Chief Engineer may deem necessary. The auctioneers are to auction all coal ashes in convenient lots, but the arrangement of the lots is to rest with the administration a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as been cast on the auctioneer to settle all disputes with bidders or purchasers regarding incorrect description, quality and quantity of the coal ashes sold to them arising out of erroneous descriptions, etc., due to errors in printing or otherwise and they are responsible for indemnifying the railway administration against all claims or losses which they may suffer in consequence thereof. It is also argued that the delivery orders are to be given by the auctioneers. Simply because these two conditions have been inserted in the agreement exhibit 1, it cannot be taken that the auctioneers are to carry on the business of selling coal ashes which remain the property of the administration throughout the sale and which are to be sold under the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is correct and is as much applicable to the definition of dealer under the Act as it is applicable to the case of an auctioneer under the Madras Act. We may also refer to another case of the Madras High Court. In S. Krishnamachari v. The State of Madras[1964] 15 S.T.C. 445., a person undertook to vend on a railway station platform and along the train side, food packets, refreshments and beverages prepared by the administration at the vegetarian refreshment room under an agreement. The agreement provided that that person would employ his own servants for the vending and he would sell the edibles at the prices fixed by the administration and shall be paid a commission on the sales made by it. It was held that he was not a dealer. The learned ..... X X X X Extracts X X X X X X X X Extracts X X X X
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