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TMI Blog1984 (3) TMI 364X X X X Extracts X X X X X X X X Extracts X X X X ..... t: "Whether the sale of the machinery, iron or steel defectives or spare parts can be considered as 'business' within the meaning of section 2(cc) of the Rajasthan Sales Tax Act, 1954 (Act No. 29 of 1954)?" Shri Gopal Industries Limited, petitioner (hereinafter referred to as "the assessee"), carries on business of manufacture of cotton yarn which is the principal business of the assessee. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and Shri K.K. Sharma, the learned counsel for the Revenue, have invited our attention to the decision of the Supreme Court in District Controller of Stores, Northern Railway, Jodhpur v. Assistant Commercial Taxation Officer [1976] 37 STC 423 (SC) wherein the definition of the term "business" as contained in section 2(cc) of the Act has been construed. In the aforesaid case the Supreme Court was d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rospective effect to the definition of 'business' introduced by the amending Act." The aforesaid decision of the Supreme Court fully covers the present case. Shri Sharma has also invited our attention to the decision of the Madras High Court in Deputy Commissioner (C.T.), Coimbatore Division, Coimbatore v. Vijayalakshmi Mills Ltd. [1977] 40 STC 463. In that case the sales of unserviceable machin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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