Judgment -1. Messrs. Steelage Industries, Ltd., whom we will refer to as "the assessees" are registered dealers Under the Bombay Sales Tax Act, 1946, and also under the Bombay Sales Tax Act, 1953. The assessees carry on the business of manufacturing end Belling steel furniture. In the application submitted by the assessees for registration as dealers, Bales in motor cars was not mentioned as one of the lines in which they were dealing or intended to deal. On 15th July, 1948, the assessees purchased a motor car and paid Rs. 604/- as sales tax on. the purchase. The motor car was purchased for the use of the Managing Director of the assessees. This motor car was subsequently sold by the aseessees on 14th December, 1951, at a small profit. The Sales Tax Officer, Bombay, included the sale price pf the motor car in the assessment of the assessees for the period between 1st April, 1951, and 31st October 1952, as part of the taxable turnover and subjected the price to sales tax. Against that order an appeal was preferred to the Assistant Collector and that order was confirmed in appeal. An application in revision was filed by the assessees before the Sales Tax Tribunal at Bombay. The Sales

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