TMI Blog1995 (1) TMI 330X X X X Extracts X X X X X X X X Extracts X X X X ..... ., be held as a transaction of trade or commerce under section 2(bb) of the M.P. General Sales Tax Act, 1958?" 2.. We have heard both sides. 3.. The assessee is the Madhya Pradesh State Road Transport Corporation (for short, "Corporation"). The main activity of the Corporation is to provide transport facilities to people and for this, they acquired a fleet of buses, maintain workshops, purchase spare parts and the like. In the course of operation, spare parts like tyres, tubes, etc., become unserviceable and are disposed of. The Additional Sales Tax Officer, for the period April 1, 1977 to March 31, 1978, levied sales tax on the price fetched at the auction held for sale of such unserviceable goods. This order was confirmed by the Appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation, if any, of the dealer under the said Act and whether or not they are in their original form or in the form of second hand goods, unserviceable goods, absolute or discarded goods, mere scrap or waste material; and (b) goods which are obtained as waste products or by-products in the course of manufacture or processing of other goods or mining or generation of or distribution of electricity or any other form of power." It is significant that the definition emphasises that existence of profit-motive is not relevant and any transaction, sale or purchase in connection with or incidental or ancillary to the trade or commerce or any adventure carried on would amount to business. 5.. Learned counsel for the petitioner relied on the deci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n District Controller of Stores, Northern Railway, Jodhpur v. Assistant Commercial Taxation Officer [1976] 37 STC 423 (SC), the court considered the effect of the amendment introduced to the word "business" in the Rajasthan Sales Tax Act, 1954, and held that sales of unserviceable materials by the Northern Railways were exigible to sales tax. 9.. It is, therefore, clear that the disputed sales in the present case are exigible to sales tax. 10.. The question is answered in the affirmative, i.e., in favour of the Revenue and against the assessee. 11.. A copy of the judgment under the signature of the Registrar and seal of the High Court be transmitted to the Appellate Tribunal. 12.. The reference is accordingly disposed of, but withou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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