1995 (1) TMI 330

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....ble to the sales tax and whether the sales of the unserviceable materials like tyres, tubes, spare parts, etc., be held as a transaction of trade or commerce under section 2(bb) of the M.P. General Sales Tax Act, 1958?" 2.. We have heard both sides. 3.. The assessee is the Madhya Pradesh State Road Transport Corporation (for short, "Corporation"). The main activity of the Corporation is to provide transport facilities to people and for this, they acquired a fleet of buses, maintain workshops, purchase spare parts and the like. In the course of operation, spare parts like tyres, tubes, etc., become unserviceable and are disposed of. The Additional Sales Tax Officer, for the period April 1, 1977 to March 31, 1978, levied sales tax on th....

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....of the Central Sales Tax Act, 1956 (No. 74 of 1956), whether or not they are specified in the certificate of registration, if any, of the dealer under the said Act and whether or not they are in their original form or in the form of second hand goods, unserviceable goods, absolute or discarded goods, mere scrap or waste material; and (b) goods which are obtained as waste products or by-products in the course of manufacture or processing of other goods or mining or generation of or distribution of electricity or any other form of power." It is significant that the definition emphasises that existence of profit-motive is not relevant and any transaction, sale or purchase in connection with or incidental or ancillary to the trade or comm....