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TMI Blog1980 (12) TMI 173X X X X Extracts X X X X X X X X Extracts X X X X ..... ered by the assessee as redundant and no longer useful. That the impugned transactions are inter-State sales is not in dispute. The only question for consideration was whether the turnover is liable to Central sales tax. The Appellate Assistant Commissioner held that the turnover is not liable to sales tax on the ground that the assessee cannot be held to be carrying on business in selling this re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n respect of the transactions falling under the Central Sales Tax Act. On that reasoning and in view of the decision of the Supreme Court in State of Tamil Nadu v. Burmah Shell Co. Ltd.(1), wherein it was held that all incidental sales are also liable to tax, it held that the disputed turnover was liable for Central sales tax. The assessment order now in question is in respect of 1974-75. At the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of machinery and parts of machinery and accessories, imported in 1952, two arc furnaces for the purpose of having them installed as a part of the plant in its foundry. When it found those furnaces to be unsuitable for the purpose for which they had been purchased, it sold them to a person in Calcutta. The question for consideration was whether the turnover relating to this sale should be include ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Board of Revenue purported to rely on the decision of the Supreme Court in State of Tamil Nadu v. Burmah Shell Co. Ltd.[1973] 31 S.T.C. 426 (S.C.)., which was rendered with reference to the definitions of "dealer" and "business" in the Tamil Nadu General Sales Tax Act. In fact, the Supreme Court had pointed out in this decision that before the amendment of the definitions of "dealer" and "busin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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