JUDGMENT

BHAGWATI, J. :—The only question which arises for consideration in this Appeal by certificate is whether sales of provisions effected by the assessee in a workmens store maintained by it are assessable to tax under the Tamil Nadu General Sales Tax Act, 1959. The assessee carries on business of manufacture and sale of textiles in a factory situate in the State of Tamil Nadu. It is one of the leading manufacturers of textiles in the country. It is running a store in the premises of the factory where workmen can buy provisions. In the course of assessment of the assessee to sales tax for the assessment year 1967-68 under the Tamil Nadu General Sales Tax Act, 1959 the question arose whether the sales effected by the assessee in the store were taxable. The assessee contended that in respect of the sales effected by it in the store it was not carrying on a business within the meaning of Section 2 (d) of the Act because there was no profit motive in running the store and this activity was being carried on the it only for the purpose of providing a facility to workmen. This contention was negatived by the Sales Tax authorities and they brought the sales of provisions in the store