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SUPREME COURT OF INDIA

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PETITIONER:

MEMBER BOARD OF REVENUE, WEST BENGAL

Vs.

RESPONDENT:

CONTROLLER OF STORES EASTERN RAILWAY CALCUTTA, ETC.

DATE OF JUDGMENT28/04/1989

BENCH:

PATHAK, R.S. (CJ)

BENCH:

PATHAK, R.S. (CJ)

SHARMA, L.M. (J)

OJHA, N.D. (J)

CITATION:

1989 AIR 1468 1989 SCR (2) 777

1989 SCC Supl. (2) 236 JT 1989 (2) 215

1989 SCALE (1)1145

ACT:

Bengal Finance (Sales Tax) Act, 1941: Section 2(c).

"Dealer"--Railway--Effecting sale of unclaimed, uncon-

nected goods for money consideration--Whether dealer.

Indian Railways Act, 1890: Section 56.

HEADNOTE:

The assessee South Eastern Railway, a registered dealer

under the Bengal Finance (Sales Tax) Act, 1941, disposing of

unclaimed and unconnected goods for money consideration

under Section 56 of the Indian Railways Act, 1890, applied

to the Commercial Tax Officer for cancellation of registra-

tion as a "dealer".

The Commercial Tax Officer rejected the application on

the ground that the disposal of unclaimed goods for valuable

consideration was a regular feature of the assessee’s activ-

ities, and, therefore, the assessee fell within the scope o