DEBIPROSAD PAL, J.

( 1 ) THE petitioner is a public limited company, carrying on the business of manufacture of medicines and Pharmaceuticals. The petitioner is regularly assessed under the Bengal Finance (Sales Tax) Act of 1941 (hereinafter referred to as the Act ). It is not necessary to narrate the various facts stated in the petition which led to the retention of the books of accounts, as those facts are not relevant for the purpose of deciding the present dispute. The petitioner was served with a notice dated 29th November, 1967, issued by respondent No. 4 under Section 14 (1) of the Act. The said notice stated that in the course of examination of the books of accounts in the premises of the petitioner-company on the 16th November, 1967, it was observed that the company made sales of stores and raw materials every year which were not shown in the sales account of the ledger and, therefore, had not been taken into account in the assessments which were completed. By the said notice the petitioner was directed to produce the general ledgers for the accounting years ended on 30th April, 1960, 1961, 1962, 1963 and 1964. The petitioner-company was also directed to produce statements of analysis of credit entries in the stores and raw materials accounts for each year and evidence in support of the statement. The copy of the said notice has been annexed to the petition and marked with letter 'a'. Thereafter by letters dated 8th December and 19th December, 1967, the petitioner showed cause and contended inter alia that the realisations from the old containers, drums and other packages of raw materials discarded as waste and scraps were not subsidiary products of any of the goods manufactured by the petitioner-company. It was also contended that those products of waste were neither ancillary nor incidental to the primary business of manufacturing pharmaceuticals, etc and as such not taxable under the Act. Thereafter the petitioner received notices from respondent No. 3, the Assistant Commissioner, Commercial Taxes, Dharmatala Circle, whereby the petitioner was informed that on a detailed scrutiny of the accounts, it transpired that sales of a number of taxable items (empty containers and other miscellaneous goods) escaped taxation as they were not accounted for in the books of accounts. It. was also stated in the said notices that respondent No. 3 proposed to revise the taxable turnover which was originally assessed at Rs. 75. 20 to Rs. 61,821. 82. The petitioner thereafter preferred objection. Respondent No. 3 by an order dated 1st August, 1969, treated the sale of empty containers and other miscellaneous goods to be liable to tax under the Act and recomputed the taxable turnover at Rs. 71,437. 50. Aggrieved by the said order of respondent No. 3, the petitioner moved this court and obtained a rule nisi.

( 2 ) THE main contention urged on behalf of the petitioner is that the sales of the empty containers and other miscellaneous goods do not attract sales tax under the Act, as such sales do not constitute the business of the petitioner within the meaning of the Act. Under Section 4 of the Act a dealer whose gross turnover exceeds the taxable quantum is liable to pay tax in respect of the sales of goods in accordance with the provisions of the Act. A dealer is defined under Section 2 (c) of the Act to mean a person who carries on the business of selling goods in West Bengal and includes the Government. The expression "business" was not defined under the Act. By Section 4 (1) of the Taxation Laws (Amendment) Act, 1968, the expression "business" under Section 2 (1a) of the Act includes any trade, commerce, manufacture or any adventure or concern in the nature of trade, commerce or manufacture, whether or not such trade, commerce, manufacture, adventure or concern is carried on with the motive to make profit and whether or not any profit accrues from such trade, commerce, manufacture, adventure or concern. By Sub-clause (ii) of Sectio

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