TMI Blog1987 (1) TMI 469X X X X Extracts X X X X X X X X Extracts X X X X ..... ed) taking support from the provisions of section 8(1) of the M.P. Vitta Adhiniyam, 1972 and section 10 of the M.P. General Clauses Act, 1957? (ii) Whether provisions of section 54 of M.P.G.S.T. Act, 1958 will be applicable for claiming exemption on sales of the stock of motor spirit on and after 1st August, 1972? (iii) Whether the Tribunal was right in holding that sale of old staff car will not be covered by the term "business" in view of the judgment of the High Court in the case of Commissioner of Sales Tax, M.P. v. Project Automobiles [1978] 42 STC 279 (MP)? 2.. We have heard counsel for the parties. As regards questions Nos. (i) and (ii), it may be pointed out that these very questions were referred to this Court and came up for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rm "business" contained in section 2(bb) of the Act, the question referred to in that case was answered in favour of the department and against the assessee. 5. In Commissioner of Sales Tax, M.P., Indore v. Bhopal Sugar Industries Ltd. [1981] 48 STC 45 (MP), the assessee was carrying on the business of manufacture and sale of sugar. It had purchased a truck, a jeep and a car in connection with its aforesaid business which were subsequently sold and a similar question arose as to whether the assessee was liable for sales tax in respect of sale of the truck, jeep and car during the relevant accounting period. Relying on the decision of this Court in the case of Project Automobiles [1978] 42 STC 279, it was held by a Division Bench of this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es also, namely, the cases of Bhopal Sugar Industries Ltd. [1981] 48 STC 45 (MP) and Sajjan Mills Ltd. [1985] 59 STC 116 (MP). 8.. In the instant case also, it is not the case of the assessee that the staff car which had been sold by it, had been purchased for personal use. It was a staff car meant for use of the officers of the assessee in connection with the assessee's business. In view of the aforesaid decisions, the sale of the said staff car would obviously fall within the amended definition of the term "business". 9.. Question No. (iii) referred to us is, therefore, answered in favour of the department and against the assessee. In view of their divided success, the parties shall bear their own costs. Reference answered according ..... X X X X Extracts X X X X X X X X Extracts X X X X
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