2014 (7) TMI 1092

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....luded by Section 39(1) (Corrected vide Chamber order dated 27.08.2014) of the Act, the Assessing Officer brought sale of used Car at Rs. 1,25,000/- to tax under Section 4(1)(b) at 12.5%. He observes that the motor vehicle being input tax restricted goods under Section 11(a)(2) of the Act, deduction or exemption or lower rate of tax is not applicable. In coming to the said conclusion, he relied on the judgment of M/s.Canara Overseas Limited, Vs. State of Karnataka reported in 2009(67) Kar.L.J., page 161. He also levied penalty. The assessee challenged the said order before the first Appellate Authority under Section 62(1) of the Act. The Appellate Authority declined to interfere with the order passed by the Assessing Authority. Aggrieved ....

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....ory body, a local authority, company, a Hindu undivided family, an Aliyasanthana Family, a partnership firm, a society, a club or an association which carries on such business. Clause 2(12)(b) defines a casual trader: "A Casual Trader, a person who has, whether as principal, agent or in any other capacity, carries on occasional transactions of a business nature involving the buying, selling, supply or distribution of goods in the State, whether for cash or for deferred payment, or for commission, remuneration or other valuable consideration". Therefore, even if the assessee do not fall within the definition of "dealer", he is a casual trader and therefore, the liability of tax under the Act is at tracted and therefore, he submits, ....

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....c. of the goods. In the cases cited by Mr.Misra there was no consideration of this aspect at all." 11. xxxxx "12. In the District Controller of Stores, Northern Railway Vs. Assistant Commercial Taxation Officer, this Court was concerned with the question whether the sales of unserviceable material and scrap by the Northern Railway, Jodhpur, was exigible to sales tax. The Rajasthan Sales Tax Act, 1954 (29 of 1954) had been amended and, like the Madras Sales Tax Act and the Orissa Sales Tax Act the definition of business had eliminated the profit-making element and keeping this in view this Court held that the activity of the appellant in selling unserviceable material and scrap would be business within clause (i) of the definition of t....