1991 (6) TMI 238

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..... -Common questions arise for consideration in these cases and they are: "1. Whether on the facts and circumstances of the case the Tribunal was justified in law in holding that the respondent-assessee was not a dealer in cashew shells, gunnies, etc.? 2.. Whether the Tribunal was justified in law in holding that the principle of the decision of this Hon'ble Court in [1981] 47 STC 73 (Deputy Commis .....

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..... Commissioner rejected the above contention and entered the finding that the assessee is a dealer in these articles also. Accordingly the sale proceeds were found liable to be taxed. The Appellate Tribunal on the other hand, relying on a Division Bench ruling of this Court in Deputy Commissioner of Sales Tax v. Carborundum Universal Ltd. [1981] 47 STC 73 held that the sale proceeds from these arti .....

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..... d the same may on an overall view, enhance the total profit or indirectly reduce the cost of production of goods in the business of selling in which he is engaged [see the decisions of the Supreme Court in State of Gujarat v. Raipur Manufacturing Co. Ltd. [1967] 19 STC 1 and State of Tamil Nadu v. Burmah Shell Oil Storage and Distributing Co. of India Ltd. [1973] 31 STC 426 and the decision of thi .....

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