1989 (4) TMI 284

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....e Court was delivered by   R.S. PATHAK, C.J.I.-The question raised in these two appeals is whether the assessee-railway in each appeal is a "dealer" within the meaning of the Bengal Finance (Sales Tax) Act, 1941, and therefore liable to assessment under that Act. In C.A. No. 845 of 1974 the facts are these. The assessee, South Eastern Railway, disposes of unclaimed and unconnected goods for money consideration. On April 1, 1952, the assessee applied for registration as a dealer under the Bengal Finance (Sales Tax) Act in respect of unconnected or unclaimed goods, and was accordingly registered. It submitted returns of sales effected by it of unclaimed and unconnected goods year after year and paid sales tax pursuant to the ass....

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....lar contentions were raised before him but the revision application was dismissed by the Additional Commissioner of Commercial Taxes, who dealt with the case, by order dated June 17, 1960. The assessee then proceeded in revision before the Board of Revenue, West Bengal. The Board held that a transfer of property was involved in the auction held by the assessee and that therefore a sale of goods took place. The Board further held that the systematic and organised character of business carried on by the assessee clothed him with the status of a "dealer" under the Act. At the instance of the assessee the Board of Revenue referred the following question to the High Court at Calcutta for its opinion: "Whether, the petitioner-railway, in so....