1979 (7) TMI 231

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....971-72. During this year, the assessee sold coal-dust worth Rs. 18,173. The claim of the assessee was that these sales were not liable to be taxed. The assessing authority did not accept this contention, but, on appeal, the Appellate Assistant Commissioner (Judicial), Sales Tax, accepted it. There was revision filed by the Commissioner of Sales Tax before the Additional Judge (Revisions), Sales Tax, Agra, who confirmed the order of the Appellate Assistant Commissioner (Judicial) and hence this further revision before this Court by the Commissioner of Sales Tax. Section 3 of the Act imposes tax at the rates provided by order under sections 3-A, 3-AB and 3-AA on the taxable turnover in respect of sale of goods upon every dealer. The expres....

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....cluded in his taxable turnover. In order to attract the charging section, a person must be carrying on the business of selling a particular commodity. It follows that ordinarily the sale of another commodity will not be included in the total taxable turnover unless that person is carrying on the business of selling that commodity as well. Thus, it is necessary that the dealer must carry on the business of selling a commodity before his turnover of sale of that commodity is taxable. In the instant case, it is admitted that the assessee is a manufacturer of glass bangles. The assessee purchased coal for manufacture of glass bangles. In other words, he is a dealer in glass bangles and not coal. Of course, the assessee sells coal-dust because i....

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....S.T.C. 644 (S.C.)., in which the view taken was that a person to be a dealer must be engaged in the business of buying, selling or supplying goods. The expression "business" though extensively used in taxing statutes, is a word of indefinite import. In taxing statutes, it is used in the sense of an occupation or profession which occupies the time, attention and labour of a person, normally with the object of making profit. To regard an activity as business, there must be a course of dealings, either actually continued or contemplated to be continued with a profit-motive, and not for sport or pleasure. The court proceeds on to observe:   "But where a person comes to own in the course of his business of manufacturing or selling a comm....