RAJASTHAN SPINNING AND WEAVING MILLS LTD Vs. COMMERCIAL TAXES OFFICER SPECIAL CIRCLE UDAIPUR

JUDGEMENT

(1.) THIS revision under section 15 of the Rajasthan Sales Tax Act, 1954 as amended by the Amendment Act, 1984 is against the order dated June 5, 1986 passed by the Rajasthan Sales Tax Tribunal in a second appeal.

(2.) THE dealer had preferred the second appeal challenging the imposition of certain levies by the subordinate authorities. THE items which are under challenge in this revision alone need to be mentioned. THE dealer's contention having failed before the Tribunal the challenge is reiterated in this revision in respect of those items. THE first contention of the dealer is that the dealer being a textile manufacturer the sale of scrap and other spares by it was not exigible to tax since the business of the dealer did not ordinarily include this activity. This contention of the dealer has been rejected throughout. In my opinion, the dealer's contention on this basis is untenable, the point being concluded by the Supreme Court decision in the District Controller of Stores, Northern Railway, Jodhpur v. Assistant Commercial Taxation Officer [1976] 37 STC 423. That too was a case under the Rajasthan Sales Tax Act, 1954 and in view of the amended definition of "business" it was held that selling of unserviceable material and scrap, etc. , even though not the normal business activity of the business, it fall within the amended definition of "business" in the Act. This contention of the dealer is, therefore, rejected.