2004 (4) TMI 90

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....e material placed before us and on the basis of the stand taken by them. 2.The appellant before us is a partnership firm registered as a dealer under the provisions of the UP Sales Tax Act, 1948 (for short 'the Act') and the Central Sales Tax Act. The firm is engaged in refining of oil on its own account and also on job work basis. For this purpose the firm required steam coal in huge quantity to be used as fuel for manufacturing the refined oil. In order to bring coal by road from Central Coal Fields, Ranchi to Varanasi, where the appellant's factory is situate, the appellant required Form 31 as prescribed under the Act and requested the Assistant Commissioner (Assessment) I Trade Tax Varanasi, respondent No. 2 herein, to issue 1300 For....

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....e set up before the Court by the respondents is that the coal imported by the appellant is not only in connection with his business but also for job work. Therefore, the High Court, after adverting to the definition of "business", held that the appellant is engaged in the business of manufacture and sale of refined oil and, in addition, the appellant also refined oil on job work basis; that the term "business" would not include job work, that is, an activity which is in the nature of mere service which does not involve the purchase or sale of goods; that, similarly, the coal intended to be imported by the appellant for being used on job work is not in connection with his business and hence Form No. 31 cannot be issued for the same. 5.It ....

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.... Pradesh and, therefore, necessarily it involves purchase and sale of goods, if not, anything less. The concept of "business" as per the definition would not exclude 'processing materials' inasmuch as the appellant utilises the coal imported by him for processing of raw material and such activity is also included in the definition of "business". 7.In explaining the meaning of expression "business" this Court in Ganesh Prasad Dixit v. Commissioner of Sales Tax, Madhya Pradesh, 1969 (1) SCC 492, quoted the following observations made in The State of Andhra Pradesh v. H. Abdul Bakshi and Bros., 15 STC 644. "A person to be a dealer must be engaged in the business of buying or selling or supplying goods. The expression 'business' though ex....