RAMANUJAM, J.

These two cases relate to the same assessee and involve the same point. The assessee is the Madras Port Trust represented by its Chairman. The assessee was periodically effecting sales through M/s. Murray and Company, Auctioneers, of unclaimed and unserviceable articles. For the assessment years 1964-65 and 1965-66, it has effected sales of such articles to the extent of Rs. 8, 20, 312.88 and Rs. 9, 76, 058.25 respectively. The assessing authority took the view that the sales of such articles effected by the assessee are taxable. In that view, it determined the taxable turnover of the assessee for the years 1964-65 and 1965-66 at Rs. 8, 06, 627.88 and Rs. 9, 62, 012.25 respectively after rejecting the contention of the assessee that such sales are not in the course of carrying on of a business activity as contemplated by the provisions of the Madras General Sales Tax Act, 1959 (hereinafter called as the Act.)

The assessee thereafter appealed to the Appellate Assistant Commissioner, but without success. On further appeals to the Sales Tax Appellate Tribunal, the Tribunal held that the assessee is neither a dealer as defined in the Act nor does it carry on any