1980 (2) TMI 241

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....ere items of casual trade as defined in section 2(ccc) of the Rajasthan Sales Tax Act read with Notification No. F. 5 (51) E & T/62 dated 24th July, 1962. The assessing authorities held, that the assessees were liable to 'pay sales tax on the sale of these old automobile parts and accessories by virtue of section 3(3)(ii) of the Act, and that they were also liable to registration under section 6 of the said Act. 3.. Though the orders passed by the assessing authorities were appealable, yet the assessees directly filed revision petitions before the Board of Revenue. These revision petitions were allowed on 19th August, 1966. The assessing authorities filed reference petitions before the Board of Revenue under section 15(1) of the Act pray....

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....han Sales Tax Act, 1954, which reads as under: "any other dealer in goods (except cereals and pulses) notified for the purpose of clause (ccc) of section 2, who is not liable to pay tax under sub-section (1) shall nevertheless be liable to pay tax under and in accordance with the provisions of this Act and the Rules made thereunder, whatever may be the amount or extent of his turnover in respect of the sales of goods made by him within the State." 9.. A casual trader has been defined in section 2(ccc) as under: " 'Casual trader' means a person who has, whether as principal, agent or in any capacity, occasional transactions of a business nature involving the buying, selling, supply or distribution of such goods as may be specified by t....