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TMI Blog1986 (1) TMI 378X X X X Extracts X X X X X X X X Extracts X X X X ..... the Kerala General Sales Tax Act, 1963. The total turnover of the assessee for the year 1975-76 took in also a sum of Rs. 10,36,764.35 being the sale proceeds of machinery sold during the accounting year. The assessee claimed that the aforesaid turnover by sale of machinery is not taxable as it does not fall within the business of the assessee and the assessee is not a dealer in machinery. Overruling this contention the Assistant Commissioner of Sales Tax (Assessment) brought this turnover also to tax. In appeal the Deputy Commissioner of Sales Tax (Appeals) confirmed the decision of the assessing authority that the sales turnover of machinery is also exigible to tax, but reduced the quantum to Rs. 9,51,689.69. In appeal at the instance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent, or for commission, remuneration or other valuable consideration and includes, inter alia, a casual trader". The expression "casual trader" is defined in section 2(vii) to mean "a person who has, whether as principal, agent or in any other capacity, occasional transactions involving the buying, selling, supply or distribution of goods in the State, whether for cash or for deferred payment, or for commission, remuneration, or other valuable consideration". Section 2(vi) defines "business" to include "(a) any trade, commerce, or manufacture or any adventure or concern in the nature of trade, 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 prof ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Road Transport Corporation was held to be liable to tax in the unreported decision of a Division Bench of this Court in T.R.C. Nos. 49, 50 and 51 of 1981 (Kerala State Road Transport Corporation v. State of Kerala). In the light of these pronouncements we are clearly of the view that the turnover by sale of the surplus machinery in the present case is exigible to tax and the Tribunal was wrong in directing deletion of the same from the taxable turnover of the assessee. We therefore set aside the order of the Tribunal and restore that of the Deputy Commissioner of Agricultural Income-tax and Sales Tax (Appeals), Quilon. The tax revision case is allowed. There will however, be no order as to costs. Petition allowed. - - TaxTMI - TM ..... X X X X Extracts X X X X X X X X Extracts X X X X
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