9911796707
TMI Blog1987 (1) TMI 470X X X X Extracts X X X X X X X X Extracts X X X X ..... tax liability in respect of the sales in the canteen. The appeal in respect of the year 1971-72 was, however, dismissed and the assessment order was confirmed. The assessee preferred two appeals before the Tribunal in respect of the years 1968-69 and 1971-72 and the department preferred an appeal in respect of the assessment for the year 1968-69 so far as the sales in canteen are concerned. Assessee's two appeals having been dismissed and the appeal by the department having been allowed, the three reference applications were filed by the dealer. 2.. In respect of the year 1968-69 only, the following question was referred by the Tribunal under section 24(1) of the Act to this Court: "Whether, on the facts and in the circumstances of the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es Ltd. v. Member, Board of Revenue, West Bengal) and of the Delhi High Court reported in [1976] 38 STC 403 (Delhi Cloth & General Mills Company Limited v. Union of India). In view of the aforesaid Division Bench decision, no question of law arises out of the order. Persuasive decisions of other High Courts in the face of the binding decision of this Court would not give rise to a question of law arising out of the order. Accordingly, in view of the decision of the Division Bench the question referred to by the Tribunal is answered against the assessee. 5.. The question of law on which statement of case was called for by this Court relates to the tax liability of the petitioner on the sale of unserviceable materials. It is true that the de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder the Act..........." Ultimately, it was held: "............ On looking at the matter from a broad perspective, we are inclined to agree with the Additional Tribunal that the transactions relating to disposal of scrap and new parts which were no more necessary for the business of the assessee did not constitute business and the assessee could not be treated as a dealer in respect of such transactions." 6.. In view of the fact that the unserviceable materials were sold by the petitioner, the decision of this Court reported in [1983] 53 STC 329 (State of Orissa v. Orissa Road Transport Company Ltd.) directly applies. The question, therefore, is to be answered in favour of the assessee. 7.. In view of the answer of this question in favo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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