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Gujarat Ship Breakers' Association vs State Of Gujarat & on 14 March, 2014 cites

Government Medical Store Depot, Karnal vs State Of Haryana And Another on 5 August, 1986

4. In this situation, we would normally have set aside the order of the High Court and directed the Tribunal to refer a case to the High Court on the questions above mentioned. However, considering that the High Court disposed of the reference application on an extraneous ground. We propose to adopt a different, rather unusual, course in the peculiar circumstances of this case. This is for the reason that, on the merits, this Court has already held in Government Medical Store Depot, Karnal v. State of Haryana , reversing the decision of the Punjab High Court in the earlier referred to, that a Government Medical Store was not liable to be treated as a dealer within the meaning of Section 2(d) of the Act because it did not carry on business with any profit motive. The same principle clearly applies to the Organisation in the present case. In other words, as a result of the decision of this Court above cited, it is obvious that the Hospitality Organisation could not have been assessed to tax under the Act. In view of this settled position we think it would be appropriate and expedient in the interests of justice to short-circuit the normal procedure of directing the High Court to call for a reference and then apply the decision of this Court Page 14 of 30 C/LPA/614/2007 JUDGMENT
Supreme Court of India Cites 10 - Cited by 12 - R S Pathak - Full Document

Govt. Medical Store Depot, Gauhati vs The Supdt. Of Taxes, Gauhati & Ors on 29 August, 1985

In Govt. Medical Store Depot, Gauhati v. The Supdt. of Taxes, Gauhati & Ors, [1985] 2 SCALE 600, the question was whether a Government Medical Store Depot set up at Gauhati by the Central Government in the Ministry of Health, Family Planning and Urban Development, for the purpose of procuring and supplying medical stores to Central and State Government institutions could be made liable to sales tax under the Assan Finance (Sales Tax) Act, 1956 and under the Central Sales Tax Act, 1956. The appellant, the Government Medical Store Depot, took the stand that the supply of medical stores to the Government institutions were without any profit motive, on the basis of "no loss, no profit", and unless it was found that the transactions had been carried on with a view to making a profit the appellant could not be held to be a 'dealer' liable to tax. This Court observed that in the definition of 'business' the profit motive had not been omitted, and therefore without anything more it could not be said that the person carrying on those transactions was a dealer. The Court rested the burden on the Revenue to show that the transactions carried on by the appellant were carried on with a profit motive. In the end, inasmuch as the appeals before it were concerned with the years 1965-66 to 1967-68 having regard to the lapse of time the Court, while allowing the appeals and quashing the assessments, did not think it fit to remand the cases for fresh assessment proceedings."
Supreme Court of India Cites 10 - Cited by 13 - M Rangnath - Full Document
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