JUDGMENT

K. K. MATHEW, J.:—The short question which arises for consideration in this appeal by certificate is whether the appellant, the Northern Railway, Jodhpur is liable to pay Sales tax on the sales of unserviceable materials and scrap etc. for the period in question.

2. In view of the definition of the word business in S. 2 of the Rajasthan Sales Tax Act (Act No. 29 of 1954) as introduced with retrospective effect by the Rajasthan Taxation Laws (Amendment) Act, 1965 (Act No. 9 of 1965), the High Court held that the sales of unserviceable materials were exigible to tax. The definition of the term dealer in Section 2 (f) of the above Act, so far as it is material, runs:

" dealer means any person who carries on the business of buying, selling, supplying or distributing goods directly or otherwise, whether for cash, or for deferred payment, or for commission, remuneration or other valuable consideration and includes-

(i) the Central or a State Government or any of their departments, a local authority, a company, an undivided Hindu Family or any society (including a co-operative society) club, firm or association which carries on such business......"

3. As already indicated by Se