1987 (1) TMI 469

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....r 1st August, 1972 (that is, the date from which the M.S.T. Act was repealed) taking support from the provisions of section 8(1) of the M.P. Vitta Adhiniyam, 1972 and section 10 of the M.P. General Clauses Act, 1957? (ii) Whether provisions of section 54 of M.P.G.S.T. Act, 1958 will be applicable for claiming exemption on sales of the stock of motor spirit on and after 1st August, 1972? (iii) Whether the Tribunal was right in holding that sale of old staff car will not be covered by the term "business" in view of the judgment of the High Court in the case of Commissioner of Sales Tax, M.P. v. Project Automobiles [1978] 42 STC 279 (MP)? 2.. We have heard counsel for the parties. As regards questions Nos. (i) and (ii), it may be pointed ou....

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.... of the assessee. After dealing with the amended definition of the term "business" contained in section 2(bb) of the Act, the question referred to in that case was answered in favour of the department and against the assessee. 5. In Commissioner of Sales Tax, M.P., Indore v. Bhopal Sugar Industries Ltd. [1981] 48 STC 45 (MP), the assessee was carrying on the business of manufacture and sale of sugar. It had purchased a truck, a jeep and a car in connection with its aforesaid business which were subsequently sold and a similar question arose as to whether the assessee was liable for sales tax in respect of sale of the truck, jeep and car during the relevant accounting period. Relying on the decision of this Court in the case of Project Aut....