9911796707
TMI Blog1974 (3) TMI 95X X X X Extracts X X X X X X X X Extracts X X X X ..... s. The assessee is engaged in the business of sale of magic rings, magic cameras, magic hair-oil, magic scent, etc. In addition to this, the assessee also engages in the business of astrology and makes money by reading his clients' fortunes. For the assessment year 1962-63, proceedings were taken under the Central Sales Tax Act and the Punjab General Sales Tax Act to bring the turnover of the asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ear except that the petitioner has been selling small things like rings, tiny pistols, tiny scent bottles, tiny watches, which are cheap toy articles for children, etc., for a heavy price on the plea that they have been endowed by him with magical efficacy by his having recited some mantras over them and the quantum of the sales and his turnover is considerable. He has been buying these articles v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act: "Whether, on the facts and in the circumstances of the case, the supply of charmed articles by the assessee amounts to a sale and whether by reason of such supply the assessee is a dealer within the meaning of the expression in the Central Sales Tax Act, 1956." As the answer to this question depends on the interpretation of the phrases "goods" and "dealer", we are disposing of the two ref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is is not so. The assessee is reciting mantras so as to transmit the spiritual element into material goods. The price charged is not the price of the material goods. The price charged has no proportion to the price of the goods sold. Thus, the price charged is in fact price for the spiritual efficacy of the material goods. In other words, the sale is of spiritual services through the medium of mat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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