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TMI Blog1976 (9) TMI 154X X X X Extracts X X X X X X X X Extracts X X X X ..... . He utilised that licence by importing paper and paper boards and sold the same to Basanth Paper House, Madras. The turnover with reference to this transaction was Rs. 49,358.57 and sales tax was assessed at 21 per cent thereof. The dealer preferred an appeal to the Appellate Assistant Commissioner and the Appellate Assistant Commissioner dismissed the appeal. When the respondent preferred a further appeal to the Sales Tax Appellate Tribunal, the Tribunal allowed the appeal. The Tribunal held that the late Kurwath Damodaran being a dealer in sea-foods cannot have any intention to carry on business in paper and paper boards and he had to sell such goods as he obtained under an import licence and that being a solitary transaction and as Kurw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce or manufacture or any adventure or concern in the nature of trade, commerce or manufacture, whether or not such trade, commerce, manufacture, adventure or concern is carried on with a motive to make gain or profit and whether or not any profit accrues from such trade, commerce, manufacture, adventure or concern; and (ii) any transaction in connection with, or incidental or ancillary to, such trade, commerce, manufacture, adventure or concern." The term "dealer" is defined in section 2(g) as follows: " 'dealer' means any person who carries on the business of buying, selling, supplying or distributing goods, directly or otherwise, whether for cash, or for deferred payment, or for commission, remuneration or other valuable consideration, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... part of this definition refers to any transaction in connection with, or incidental or ancillary to, such trade, commerce, manufacture, adventure or concern; the word "such" referring back to the trade, commerce or manufacture or any adventure or concern mentioned in the first part. In this case, the import licence obtained by the dealer was a direct result of export of sea-foods and the sale of paper and paper boards so imported was thus intimately connected with his business in sea-foods. The Tribunal was certainly wrong in stating that the late Kurwath Damodaran, being a dealer in sea-foods, cannot have any intention to carry on business in paper and paper boards. As a matter of fact, the paper and paper boards imported by him could not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er[1976] 37 S.T.C. 423 (S.C.). The learned counsel for the respondent contended before us that the definition of the term "total turnover" occurring in section 2(q) of the Tamil Nadu Act requires a person to have a place of business in the State for attracting the liability to tax and, in this case, the late Kurwath Damodaran did not have a place of business in the State when he sold the paper and paper boards in Tamil Nadu State and, consequently, he cannot be held liable to sales tax on the turnover relating to the sale of paper and paper boards in the State. It is not necessary for us to consider the correctness or otherwise of this contention, because such a contention was not advanced before the Tribunal and the Tribunal, therefore, h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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