CENTRAL STORES OFFICER Vs. COMMERCIAL TAXES OFFICER

JUDGEMENT

(1.) THIS is an application under S. 15(2) of the Rajasthan ST Act, 1954.

(2.) THE short question for consideration is whether, on the facts and in the circumstances of the case (1) the sale of surplus, obsolete; discarded unserviceable and scrap materials by the Rajasthan State Electricity Board, is not liable to sales-tax and such sale proceeds cannot be included in its taxable turnover, and (2) in making such, sales, the Electricity Board cannot be said to be a dealer in relation to their sales.

(3.) THERE can be doubt that the Rajasthan State Electricity Board is a 'dealer' within the meaning of s. 2(f) of the Rajasthan ST Act, 1954. The same question arose before their Lordships in CST vs. M.P. Electricity Board Jabalpur (AIR 1970 SC 732) and they answered the question in the affirmative. It is common ground that the Rajasthan State Electricity Board is a registered Board is a registered dealer for the purposes of the Rajasthan ST Act, 1954.