9911796707
TMI Blog1993 (1) TMI 256X X X X Extracts X X X X X X X X Extracts X X X X ..... etty Street, Madras. It is not in dispute that the assessee's abovesaid office at Madras is a liaison office. Admittedly, Parle Products (Private) Limited carried on the business of manufacture and sale of Parle biscuits and confectioneries from its head office situated in Maharashtra and it sold the biscuits and confectioneries to several dealers, some of them were in the State of Tamil Nadu also. But, the question in the present case is not regarding those sales. On the other hand, the question is regarding the supplies of calendars to those dealers in Tamil Nadu, through the abovesaid liaison office (assessee) and at the instruction of the abovesaid head office at Bombay of Parle Products (Private) Limited. The actual question is whether ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ealer, within Tamil Nadu and that the incidental circulation of calendars in Tamil Nadu "cannot be taken as doing any business", making the assessee, a dealer "within Tamil Nadu". 5.. As against this common order of the Tribunal in Tribunal Appeal Nos. 150, 151, 152, 184 and 208 of 1981, the Revenue has preferred this revision only with reference to one assessment year involved in T.A. No. 208 of 1981. In this revision petition, the said assessment year is stated to be 1973-74. Further, in the revision petition, all that is stated is, "the order of the Tribunal in so far *Here italicised. as it related to the finding that the appellants are not a dealer within the State of Tamil Nadu is not correct and it requires revision on the following ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her "charges received by the assessee for printing, packing, freight, etc., of the calendars supplied to the distributors free of cost" could be charged to tax under the Tamil Nadu General Sales Tax Act and the Bench has held that those charges are only expenses for sale promotion and there is no "sale" with reference to those charges and that, therefore, not exigible to tax. On the other hand, the learned counsel for the respondent argues that the said decision squarely applies to the present case. 8.. We shall first deal with the question whether there is sale in the present case, and then, also deal with the other aspects dealt with by the authorities below as to whether the assessee carried on "business" and whether it is a "dealer". A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... behalf of the assessee since admittedly the assessee only directed the printers to print the calendars and supplied them to the customers. Further, even on the footing that 50 per cent of the cost of the calendars alone was paid by the abovesaid customers, it cannot be said that there was no sale by the assessee to the customers of the said calendars. It is enough if there is a money consideration for the sale transaction and adequacy of the money consideration paid is immaterial, in view of the fact that what was paid in the present case is towards the cost of the calendars-though only 50 per cent thereof was paid by the customers, unlike in the decision cited above, where, what was paid was "for printing, packing, freight, etc., of the ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... finition of the term "business", under section 2(d), the requirement of profitmotive or actual accrual of profit, is not necessary for "business". So, even though calendars are supplied at 50 per cent cost and thus without any profit-motive or any accural of profit, the supply of calendars would constitute "business". Further, it is well-known that even an adventure or a solitary transaction could be "business". So, simply because the calendars were supplied only once in a year, that is, either in March or in December, the activity cannot be termed as not coming within the definition of the term "business ". Further, even though, the abovesaid supplies of calendars were incidental to the main business of the assessee's head office at Bombay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... scuits, etc., in Tamil Nadu and it sold, only calendars in Tamil Nadu as stated above. 12.. Therefore, the revision is allowed with costs, the order of the Tribunal, in so far as it relates to the assessment year 1973-74, is set aside and the order of the assessing authority, as confirmed by the Appellate Assistant Commissioner, will stand restored. This petition having been set down on this day, for being mentioned, in the presence of the said advocates, the court delivered the following judgment: "Originally when the judgment was delivered on October 14, 1992, by oversight counsel fee was not specifically provided. Hence it is posted once again today. In the presence of both the counsel, counsel fee is fixed at Rs. 250." Appeals allow ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
