1996 (3) TMI 500

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....profit arising from any business activity. The aims and objects of the project are, inter alia, meant for helping the people of West Bengal and neighbouring areas to receive water for proper utilisation and all round development of economy of the eastern part of India. The applicants relied on the memorandum and objects of the projects which are annexed with the application. They contended that in course of those activities, the project had to sell trucks and unserviceable vehicles and materials amounting to Rs. 19,56,128.80 during the period from October 3, 1981 to February 2, 1982. The turnover of such sale was assessed to tax at first by the Commercial Tax Officer under the Bengal Finance (Sales Tax) Act, 1941, hereinafter referred to as....

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.... and 54 of the State List of the Seventh Schedule to the Constitution of India. Mr. Maitra points out that the point as to whether the applicants are a "dealer" within the meaning of 1941 Act was raised before the appellate authority, but that point was left undecided by him and the Commercial Tax Officer did not also hold that the Farakka Barrage Project was a "dealer". Mr. M.C. Mukhopadhyay, learned State Representative, submits that the impugned assessment order and appellate order are wanting in a finding on the question whether the applicants are a "dealer" and whether they are engaged in business activities within the meaning of 1941 Act. Moreover, he also submits that the authorities below did not decide under section 4(2) of 1941 Ac....