JUDGMENT

Kirpal. J.-In these appeals by special leave what arises for consideration is whether the respondent is liable to pay sales tax and to be registered as a dealer under the relevant provisions of the Orissa Sales Tax Act. 1947 (hereinafter referred to as the said Act ).

2. The respondent s main business is of running of buses and providing transport facilities to the travelling public. Along with these services the respondent has been disposing of unserviceable, old, obsolete and unutilised parts from its stores. These parts used to be disposed of at yearly intervals. The respondent did not get itself registered as a dealer under the said Act. According to it, no business was being carried on in respect of which any sales tax could have been levied.

3. The Sales Tax Officer considered that the respondent was liable to pay tax. He accordingly made an order of assessment under Section 12(5) of the said Act seeking to tax the respondent s turn-over on the sale of unserviceable old parts, obsolete parts, spare parts, sale of fuel, oil and supply of material utilised in body building to the State Transport service. The Assessing Authority also levied penalty inasmuch as the respond