1975 (12) TMI 143

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....FAZAL ALI S. JJ.   Gobind Das, Senior Advocate (S.P. Nayar, Advocate, with him), for the appellant.   L.M. Singhvi, Advocate-General, Rajasthan (S.M. Jain and S.K. Jain, Advocates, with him), for the respondents. -------------------------------------------------- The judgment of the Court was delivered by   MATHEW, J.-The short question which arises for consideration....

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.... for commission, remuneration or other valuable consideration and includes- (i) the Central or a State Government or any of their departments, a local authority, a company, an undivided Hindu family or any society (including a co-operative society), club, firm or association which carries on such business ........" As already indicated by section 2 of the Rajasthan Taxation Laws (Amendment) ....

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....ligious institution in the performance of its functions for achieving its avowed objects; and (ii) an educational institution, where such sale, supply or distribution is made to its students." The contention of the appellant was that it was not carrying on the business of buying and selling and therefore the sales of unserviceable material and scrap-iron, etc., would not be a transaction in ....

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....hin clause (i) of that sub-clause as introduced by the amending Act. We also think that there is no fallacy in thinking that the Railway since it is concerned in the activity of transportation is engaged in commerce within the meaning of clause (i) of the definition and that the sale of unserviceable materials and scrap-iron, etc., is transaction in connection with or ancillary to such commerce....