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TMI Blog1991 (10) TMI 286X X X X Extracts X X X X X X X X Extracts X X X X ..... ithout registration with the Sales Tax Department. The petitioner submitted a reply to the said notice stating that he is not a dealer but a professionally qualified technical person doing service in respect of various tests in the laboratory, i.e., neither he executes any work under a contract nor is he a contractor and therefore, he is not liable to pay any sales tax nor is he realising any sales tax from his patients. The petitioner has also engaged highly technically trained personnel as radiologists, dark room assistants, etc., for taking X-rays and doing other clinical examinations but after submitting this reply, he did not hear anything. Ultimately, the present writ petition had been filed on November 7, 1988, seeking to quash the n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... akes place between him and his customer is essentially one of work and labour which incidentally involves the supply of the X-ray photograph ........" The aforesaid observations had been made after noticing the view of the Supreme Court in State of Himachal Pradesh v. Associated Hotels of India Ltd. [1972] 29 STC 474. Learned counsel for the petitioner has further submitted that it is purely a service contract and no sales tax is leviable in relation thereto and in this connection, he has placed reliance on Pest Control India Ltd. v. Union of India [1989] 75 STC 188 (Pat) wherein Builders Association of India v. Union of India [1989] 73 STC 370 (SC) has been relied. Learned counsel for the petitioner has further brought to my notice N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Roofings Ltd. v. Superintendent of Central Excise 1981 ELT 738 (Mad.) and East India Commercial Co. Ltd. v. Collector of Customs AIR 1962 SC 1893 were considered and relied; (c) Ashwin Industries v. Deputy Commissioner of Sales Tax [1982] 50 STC 322 (Guj); (d) Chatur Bhuj Pokar Ram v. Commercial Taxes Officer [1984] 56 STC 75 (Raj); (e) Bul Chand v. State of Rajasthan [1987] 65 STC 6 (Raj); (f) Shipping Corporation of India v. State of West Bengal [1990] 77 STC 438 (WBTT); (g) Duncan Agro Industries Ltd. v. J. Banerji, Member, Central Board of Excise [1984] 2 ECC 241 (Cal). On the other hand, learned counsel for the respondents has submitted that petitioner's writ petition is premature. He has already filed reply to the notice a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cannot be termed as "sale" within the meaning of section 2(o) of the Rajasthan Sales Tax Act, 1954, which runs as under: "Section 2(o): 'Sale', with all its grammatical variations and cognate expressions, means every transfer of property in goods (other than by way of mortgage, hypothecation, charge or pledge) by one person to another for cash, or deferred payment or other valuable consideration and includes- (i) a transfer, otherwise than in pursuance of a contract, of property in goods for cash, deferred payment or other valuable consideration; (ii) a transfer of property in goods (whether as goods or in some other form) made in the course of the execution of a contract or works contract; (iii) a delivery of goods on hire-purchas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ave expressed above, by the judgment of this Court in National Clinic's case ILR 1966 Raj 3 as also Dr. Golak Behari Mohanty's case [1974] 33 STC 514 (Orissa). If we look at the definition of "dealer" given below, it cannot be said that the petitioner can be included in the definition of "dealer": "2(f) 'dealer' means any person who carries on the business of buying, selling, supplying or distributing goods, directly or otherwise or making, sales as defined in clause 2(o) whether for cash, or for deferred payment, or for commission, remuneration or other valuable consideration and includes- (i) a local authority, a company, an undivided Hindu family or any society (including a co-operative society), club, firm or association which carri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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