1975 (12) TMI 143

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....as, 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 in this appeal by certificate is whether t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....le 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) Act, 1965 (Act No. 9 of 1965), section 2 of the R....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....or 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 connection with or incidental or ancillary to "such" trade, c....