1985 (1) TMI 282

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.... Board of Revenue, M.P., has made this reference under section 44 of the M.P. General Sales Tax Act, whereby it has referred the following question of law for the opinion of this Court: "Whether on the facts and circumstances of the case, the Tribunal was justified in holding that the sale of second hand car will not be covered by the term 'business' as defined in section 2(bb) of the M.P. Gene....

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....ng the learned counsel and after considering the definition of "business" as defined in section 2(bb) of the M.P. General Sales Tax Act, 1958 and after considering the case law in Commissioner of Sales Tax v. Project Automobiles [1978] 42 STC 279 and Commissioner of Sales Tax v. Bhopal Sugar Industries, Sehore [1981] 48 STC 45; (1981) 14 VKN 134 we are of opinion that this reference has to be answ....

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....e use. However, we see no merit in both these contentions which are rejected summarily in view of the definition of "business" refered to above. In fact the burden lay upon the assessee to prove for what purpose the second hand car was purchased and to what use it was put to. In absence of any such evidence it has to be presumed that the second hand car was purchased for the use of the assessee. ....