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TMI Blog2004 (4) TMI 90X X X X Extracts X X X X X X X X Extracts X X X X ..... set aside. The appeals are allowed. - Civil Appeal No. 164, 165, 166 of 1997 - - - Dated:- 16-4-2004 - S. Rajendra Babu and G.P. Mathur, JJ. R.C. Verma, Mukesh Verma and Manish Shanker, Advocates, for the respondents. J.B. Dadachanji Co., Advocates, for the appellants in C.A. Nos. 165 of 1997. . [Judgment per : S. Rajendra Babu, J.]. - At the outset, we make it clear that the learned Counsels are not clear as to the amendments that have been effected to the Statutes in question. We are constrained to proceed upon the material placed before us and on the basis of the stand taken by them. 2.The appellant before us is a partnership firm registered as a dealer under the provisions of the UP Sales Tax Act, 1948 (for short 'th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... may, in the like manner, obtain the prescribed form of certificate, that is, Form 30. There was no dispute before the Court that transactions of sale and purchase of coal were subject to tax and the appellant was importing coal in excess of the limits mentioned under Section 28A and, therefore, the appellant should have obtained Form 31 if he intended to bring or import coal in connection with his business and if he intended to bring or import coal otherwise than in connection with his business, he may obtain Form 32. 4.The case set up before the Court by the respondents is that the coal imported by the appellant is not only in connection with his business but also for job work. Therefore, the High Court, after adverting to the definitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tal to, or results from, such trade, commerce, manufacture, adventure or concern; but does not include any activity in the nature of mere service or profession which does not involve the purchase or sale of goods." The High Court placed emphasis on the fact that the term "business" would 'not include any activity in the nature of mere service or profession which does not involve the purchase or sale of goods'. In the present case, admittedly coal is purchased and imported by the appellant from outside the State of Uttar Pradesh and, therefore, necessarily it involves purchase and sale of goods, if not, anything less. The concept of "business" as per the definition would not exclude 'processing materials' inasmuch as the appellant utilis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he commodity mentioned in Rule 5(2) must be in the course of business, i.e. must be for sale or use with a view to make profit out of the integrated activity of buying and disposal. The commodity may itself be converted into another saleable commodity, or it may be used as an ingredient or in aid of a manufacturing process leading to the production of such saleable commodity." 8.When activities of the appellant would necessarily include job work done by him and he cannot do this job work except after purchase of coal, his activities even if stated to be one in the nature of mere service would involve purchase of coal and in that event it falls outside the exclusionary clause in the definition of "business". 9.In that view of the matter, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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