STATE OF RAJASTHAN Vs. HANS RAJ

JUDGEMENT

(1.) THESE 11 reference petitions involving a common ques-tion of law, are being disposed of by this single order.

(2.) THE brief facts giving rise to these reference petitions are that the non-petitioners-assessees in all these cases carried on the business of old motor parts in Jaipur. THE assessing authorities found that these assessees were dealing in old automobiles parts and accessories which were items of casual trade as defined in section 2 (cc) of the RST Act read with Notification No. F. 5 (51) E&t/ 62 dated 24th July, 1962. THE assessing authorities held that the assessees were liable to pay sales tax on the sale of these old automobile parts and accessories by virtue of section 3 (3) (ii) of the Act, and that they were also liable to registration under Section 6 of the said Act.

(3.) IN pursuance of this direction of this Court, the Division Bench of the Board of Revenue stated the case and referred the above question of law by its order dated 30/4/1968.