1954 JTR(Mad) 17
1954 AIR(Mad) 954 ; 1954 67 LW 628 ; 1954 1 MLJ 670
IN THE HIGH COURT OF JUDICATURE AT MADRAS
Mr. Justice Satyanarayana Rao and Mr. Justice Rajagopalan, JJ.
The Deputy Commissioner of Commercial Taxes, Coimbatore Division
Versus
Sri Lakshmi Saraswathi Motor Service, Gudiyatham
C.R.P. No. 1648 of 1952 and T.R.C. No. 60 of 1953.
Decided On : 07 January 1954
Firm carrying on transport business if a dealer.
Act Referred :MADRAS GENERAL SALES TAX ACT : S.12(b)(1), S.2(b)
Madras General Sales Tax Act, 1939-Section 2(b) -Sale of their own old buses by the firm carrying on transport business-Held, the firm dealer.
The Assistant Government Pleader (K. Veerasami) for Petitioner.
N.R. Govindachari for Respondent.
Satyanarayana Rao, J.-
On the facts of these cases, as found by the Tribunal these motor transport companies are not persons who could be described as “dealers” as defined by the Act, for they never carried on the business of buying or selling buses Their business was only the business of providing transport. As and when the buses became unserviceable or became useless they sold them either as old buses or scrap By reason of these isolated transactions they cannot be treated as dealers in buses within the meaning of the Act. Unless it is established that they are dealers, the application of the remaining provisions of the Act does not arise.
Each of these petitions is dismissed with costs Rs. 250.
R.M. ----- Petitions dismissed.