9911796707
TMI Blog1973 (6) TMI 63X X X X Extracts X X X X X X X X Extracts X X X X ..... nal held that the sale of unsold newspapers and other unserviceable articles as waste or scrap by the assessees could not be treated as sales in the course of their business, and, in that view, it set aside the assessment on the said turnover. Aggrieved against the decision of the Tribunal the State has filed this revision. It is contended on behalf of the State that the sales in question of unsold newspapers and other unserviceable materials are clearly connected with the main business of the assessees, which is one of publication and sale of newspapers, that whatever might have been the position before, after the amendment of the definition of "business" by Madras Act 15 of 1964, which came into force on 1st September, 1964, the transact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... If this fact had been taken note of by the Tribunal, we are sure that it would not have held that the assessees are not dealers in unsold newspapers or other waste. The learned counsel for the assessees would, however, contend that the mere fact that the assessees applied for and got themselves registered as dealers in unsold newspapers and other waste products will not make them dealers in those goods, for the main business of the assessees is only printing, publishing and sale of newspapers. Though the learned counsel may be right in contending that the main and substantial business of the assessees is only printing, publishing and sale of newspapers, still it will not rule out the possibility of the assessees carrying on the incidental ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this kind cannot be brought to charge, unless it is established that the seller intended to do business in the articles sold. With a view to get over the effect of those decisions, the definition of business has been amended by Madras Act 15 of 1964. While dealing with the scope of the amended definition, the Supreme Court in a recent decision in State of Tamil Nadu v. Burmah Shell Oil Storage and Distributing Company of India Limited[1973] 31 S.T.C. 426 (S.C.). has held that though before the amendment of the definition of "business" in 1964, transactions which were incidental or ancillary to the assessee's main trade or business were not liable to tax where there was no profit-motive, transactions of sale effected after the said amendment ..... X X X X Extracts X X X X X X X X Extracts X X X X
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