( 1. ) IN this reference under Section 44 of the Madhya Pradesh General Sales Tax Act, 1958, read with Section 23 (1) of the Central Provinces and Berar Sales Tax Act, 1947, the question which we have been asked to answer is-Whether under the facts and circumstances of the case, the nonapplicant can be regarded as a dealer under Section 2 (c) of the C. P. and Berar Sales Tax Act, 1947, in respect of the sales of used up motor vehicles and used up parts like tyres and tubes ?

( 2. ) RAMDULARE Balkishan and Brothers of Balaghat are bus operators and carry on the business of providing transport. They own several buses and trucks. During the period from 1st January, 1957, to 31st March, 1959, the assessee sold unserviceable cars, trucks, tyres, and other used motor accessories to various persons. The value of all these sales amounted to Rs. 6,154-12-0. The Assistant Sales Tax Officer, Chhindwara, held that the assessee was a "dealer" as defined in Section 2 (c) of the Act of 1947 and accordingly assessed Ramdulare Balkishan and Brothers to sales tax on these sales. The assessee unsuccessfully appealed to the Appellate Assistant Commissioner of Sales Tax, Jabalpur. Thereupon a