Commercial press activity as business under sales tax law depends on factual findings, not a referable question of law.

A press activity was treated as business under the Orissa Sales Tax Act where the Tribunal found it sold goods to members and outsiders and operated in a commercial, business-like manner. The statutory concept of "dealer" depended on carrying on the business of purchasing, selling or supplying goods, and the Court held that this issue was governed by the Tribunal's factual findings as final fact-finder. On that basis, the reference was held not to disclose any question of law, so the referred questions were not answered.

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Issues: Whether the assessee's press activities were commercial in nature so as to constitute business under the Orissa Sales Tax Act and give rise to liability as a dealer; and whether the questions referred disclosed any question of law for determination.

Analysis: The definition of "dealer" under section 2(c) requires that a person carry on the business of purchasing, selling or supplying goods. The Court examined the Tribunal's findings that the press sold goods not only to members but also to outsiders and that its activities were commercial in character. On those findings, the Tribunal had concluded that the assessee entered the field for carrying on business as popularly understood. The Court held that the issue turned on factual findings recorded by the Tribunal as the final fact-finding authority. Since the Tribunal had found the activities to be commercial and business-like, no question of law arose from the reference.

Conclusion: The referred questions were not answered, as they were treated as questions of fact and not questions of law.

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