The judgment of the Court was delivered by

DR. B. P. SARAF, J. - By this reference under section 61(1) of the Bombay Sales Tax Act, 1959, made at the instance of the assessee, the Maharashtra Sales Tax Tribunal has referred the following question of law to this Court for opinion :

"Whether, the applicant is a dealer within the meaning of section 2(11) of the Bombay Sales Tax Act, 1959 ?"

2. The assessee, is the Controller of Stores, Central Railway, Bombay. It is registered as a dealer under the Bombay Sales Tax Act, 1959 ("the Act"). It was assessed under the Act for the period April 1, 1984 to March 31, 1985, by the Assistant Commissioner of Sales Tax ("assessing officer") by his order of assessment dated March 31, 1986.

3. The controversy pertains to levy of sales tax on the sales turnover of goods sold by the assessee by public auction and the canteen sales made by it during the period April 1, 1984 to March 31, 1985. The value of the goods disposed of by auction was Rs. 9,71,65,403 and the canteen sales amounted to Rs. 1,45,20,000. By the said assessment, certain sales of disposal materials made by the assessee were subjected to tax. Purchase tax was also levied under