2003 (10) TMI 53

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..... profit in such activity" - Held that:- Electricity Board itself was carrying on that job and has not assigned the job to any other person who can gain such profit and no business was carried on by the Electricity Board after manufacturing the poles and selling them out or dealing out with any other person. On the other hand, the poles were used for drawing electric lines over them for purpose of t .....

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..... may be some margin of profit in such activity" forgetting the fact that in the present case Electricity Board itself was carrying on that job and has not assigned the job to any other person who can gain such profit and no business was carried on by the Electricity Board after manufacturing the poles and selling them out or dealing out with any other person. On the other hand, the poles were used .....

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