1984 (3) TMI 373

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....cidental or ancillary to the trade of Railways?   (ii) Whether penalty under section 16(1)(b) and (c) can be imposed for the periods 1957-58 and onwards when the registration order was passed in the year 1966? (iii) Whether the realisation of tax on coal-ash would be justified when tax was already realised when the coal was purchased?" The facts lie within a very short compass. During the assessment years 1958-59 to 1964-65, Western Railway had a power house at Ajmer wherein coal-ash was produced as a waste product. The said coal-ash was sold by auction in lots by the District Electrical Engineer of the Western Railway at Ajmer. During the assessment years 1957-58 to 1963-64, coal-ash produced as a waste product was collect....

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....ay be stated that the said question really involves determination of the question as to whether the Western Railway can be held to be a "dealer" under section 2(f) of the Act and whether the sale of coal-ash by the Western Railway can be regarded as "business" as defined in section 2(cc) of the Act. It may be mentioned that in Commercial Taxes Officer, Survey & Investigation, Jodhpur v. Divisional Superintendent, Northern Railway, Jodhpur [1980] 45 STC 18 this Court has dealt with the question as to whether the Divisional Superintendent, Northern Railway, Jodhpur, was a dealer within the meaning of section 2(f) of the Act and was liable to pay sales tax on the sale of coal-ash made by the Northern Railway. This Court has held that the activ....