SANKAR PRASAD MITRA, J.

( 1 ) THIS is a reference under Section 21 (1) of the Bengal Finance (Sales Tax) Act, 1941. The applicant, Messrs Indian Iron and Steel Co. , Ltd. , is a dealer registered under the Act. The Commercial Tax Officer, for the assessment year ending on the 31st March, 1953, by an order dated the 11th "january, 1956, made an assessment for sales tax with regard to the following' transactions of the applicant during the relevant assessment year:-- (i) sales of coke-breeze to staff for Rs. 42,314, (ii) supply of stores to the colliery staff amounting to Rs. 21,068, and (iii) value of stores supplied to staff amounting to Rs. 1,372.

( 2 ) THE applicant's appeal to the Assistant Commissioner of Commercial Taxes failed. The applicant filed a revision petition before the Commissioner of Commercial Taxes. It was submitted to the Commissioner that coke-breeze and stores were supplied to the applicant's staff at concessional rates only to provide amenities to them and there being no motive of profit in such deals, the applicant could not be treated as a dealer in respect of such supplies and the same were not sales for the purpose of the Act. The Additional Commissioner

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