MEMBER BOARD OF REVENUE, WEST BENGAL vs CONTROLLER OF STORES EASTERN RAILWAY CALCUTTA, ETC.

The Supreme Court held that the South Eastern Railway qualifies as a 'dealer' under Section 2(c) of the Bengal Finance (Sales Tax) Act, 1941, due to its systematic disposal of unclaimed goods, which is ancillary to its primary business of carrying goods. The Court also ruled that the Eastern Railway, engaged in selling scrap and unserviceable material, similarly qualifies as a 'dealer' under the same Act. Consequently, the High Court's judgments in favor of the assessees were set aside, affirming the Revenue's position.