1968 (2) TMI 104

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....ns: "(1) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the transactions between the respondent and her customers were not sales of chattel qua chattel and were, therefore, not covered under section 2(g) of the Central Sales Tax Act, 1956 ? (2) Whether, on the facts and in the circumstances of the case, the Tribunal was justified....

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....rom the Koran on a slip of paper which used to be placed inside each of those articles of cloth or metal. Those articles were thereafter given by the respondent to people who were in distress, either financially or otherwise, for amounts varying from Rs. 5 to Rs. 25. The respondent also used to advertise in respect of her charmed tawiz in several newspapers. The Sales Tax Officer held that the res....

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....ctually raises a very interesting question as to whether the mere fact that an article may not have intrinsic value, but may have a notional value imparted to it, either on the ground of spiritual efficacy or otherwise, would prevent it from being a sale of that article as a chattel, if the assessee in question commercialised in the disposal of that article for a certain amount and actually advert....

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.... for the spiritual services rendered when she is disposing of the charmed tawiz to her customers, we fail to see how the taxing authorities can contend that such a transaction is sale of the charmed tawiz as a chattel, as has been sought to be contended in the present reference. We must, therefore, answer the questions referred to us as follows Question No. (1)-The Tribunal was justified in hol....