CHAGLA, C.J. - This is a reference made to us under section 23 of the Bombay Sales Tax Act and it raises a rather interesting question as to what exactly is the connotation of the expression "business of selling or supplying goods" used in section 2(c) of the Act.

The facts necessary for the determination of that question have been submitted to us in the statement of the case as required by the section. The facts are brief and simple. The Ahmedabad Education Society has as its objects the spread of education, the making of education accessible to all sections of the people, starting and taking over Arts Colleges, and other similar objects, and in furtherance of these objects the society wanted to put up buildings for colleges and residential quarters for the staff and hostels for students. They gave a contract for the construction of these buildings to Messrs Gannon Dunkerley & Co., Ltd. The society then realised that it would be cheaper and more economical to have a brick factory of their own for the purpose of preparing bricks which could be used for the construction of the buildings and therefore they set up a brick factory in 1946, and also for a similar purpose they s