( 1. ) THIS is a reference under Section 44 (1) of the Madhya Pradesh General Sales Tax Act, 1958, by the Board of Revenue, Madhya Pradesh, at the instance of the Commissioner of Sales Tax, M. P. , referring to the court the following question for its opinion, namely :

Whether, in the facts and circumstances of the case, the sale price of the Ambassador car should be included in the taxable turnover of the assessee? (The car was purchased for office use after full payment of Central sales tax, namely, 10 per cent.)

( 2. ) THE assessee, M/s. Project Automobiles, Bhilai, is a distributor of Ambassador cars and is a registered dealer in automobiles and their accessories. The assessee purchased one Ambassador car for its office use after payment of full Central sales tax at 10 per cent and later on sold it for Rs. 10,500. The assessees contention was that this was a casual sale, not connected with its business. The Assistant Commissioner of Sales Tax, Raipur, as well as the Deputy Commissioner of Sales Tax, Raipur, in the first appeal, held the sale of the office car to be taxable on the ground that the sale of the car was a transaction in connection with the assessees business