TMI Blog1986 (12) TMI 364X X X X Extracts X X X X X X X X Extracts X X X X ..... of discarded items like empty tins, cashew shells and gunnies, to the taxable turnover. The objection of the respondents that they are not dealers in these items and so the turnover under these items are not includible in the taxable turnover, was negatived by the assessing authority, as well as by the first appellate authority. The Sales Tax Appellate Tribunal, placing reliance on the decision of this Court reported in Deputy Commissioner of Sales Tax v. Carborundum Universal Ltd. [1981] 47 STC 73 held that for the turnover relating to discarded items like empty tins, cashew shells, gunnies, etc., the assessees should be given exemption. The Revenue has come up in revisions from the orders passed in second appeals by the Sales Tax Appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommerce, manufacture, adventure or concern." By Act 22 of 1974, the definition of the word "business" was recast as follows: "(vi) 'business' includes,- (a) any trade, commerce or manufacture or any adventure or concern in the nature of trade, commerce, or manufacture, whether or not such trade, commerce, manufacture, adventure or concern is carried on with a motive to make gain or profit and whether or not any profit accrues from such trade, commerce, manufacture, adventure or concern; and (b) any transaction in connection with, or incidental or ancillary to such trade, commerce, manufacture, adventure or concern." 3.. As stated earlier, we are concerned with the definition of the words "dealer" and "business" before 1974. In C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ified in holding that the respondents are entitled to exemption on the turnover relating to empty tins, cashew shells and gunnies. Counsel for the Revenue contended that the decision in Carborundum Universal Ltd.'s case [1981] 47 STC 73 (Ker) requires reconsideration. Having bestowed our anxious thought in the matter, we are of the view that the decision of this Court in Carborundum Universal Ltd.'s case [1981] 47 STC 73 is in accord with the principles laid down by the Supreme Court in Raipur Manufacturing Co. Ltd.'s case [1967] 19 STC 1 and the Burmah Shell Oil Storage and Distributing Co.'s case [1973] 31 STC 426, and so, in our view, reconsideration of the decision of the Carborundum Universal Ltd.'s case [1981] 47 STC 73 (Ker) is not w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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