Notified automobile parts dealers were liable to sales tax regardless of turnover and had to register under the Act.

Dealers in notified automobile parts and accessories fell within the category of "casual trader" under section 2(ccc) of the Rajasthan Sales Tax Act, 1954, because the State notification covered those goods and continued to operate after the statutory renumbering of the clause. Section 3(3)(ii) therefore made such dealers liable to sales tax notwithstanding the turnover limit, and that tax liability in turn triggered registration under section 6. The contention that the goods were tax-paid was a factual issue and could not be examined in the reference proceedings.

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Issues: Whether dealers in notified automobile parts and accessories were liable to pay sales tax under section 3(3)(ii) of the Rajasthan Sales Tax Act, 1954 irrespective of their turnover, and consequently liable to register under section 6 of the Act.

Analysis: The expression "casual trader" in section 2(ccc) covered persons dealing in goods specified by notification issued by the State Government. Automobile parts and accessories were notified goods under Notification No. F. 5(51) E & T/62 dated 24th July, 1962. Though the notification originally referred to clause (cc), the Rajasthan Taxation Laws (Amendment) Act, 1965 renumbered that clause as section 2(ccc), so the notification continued to apply. Section 3(3)(ii) made any dealer in such specified goods liable to pay tax notwithstanding the turnover limit, and once liable to tax, the dealer was also liable to registration under section 6. The plea that the goods were tax-paid raised a factual question not examinable in the reference proceedings.

Conclusion: The dealers were liable to pay tax on sales of the notified automobile parts and accessories irrespective of turnover, and were also liable to registration under section 6.

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