The Commercial Tax Officer, Kota passed separate assessment orders on November 13, 1964 for the period 1 7 1960 to 30 6 1961.
The appellants assessees required the Board of Revenue to refer to the High Court Under Section 15 1 of the Act as many as four questions but the Board declined to refer those questions to the High Court.
In that order in companyputing the assessees turnover he took into companysideration the price received by the assessee in respect of the sales effected by it of iron and steel defectives, machinery and spare parts etc.
Thereupon the assessee moved the High Court to call upon the Board to state a case and refer to the High Court the questions of law formulated by it.
The High Court rejected that reference summarily observing Heard learned Counsel for the parties.
The business of the assessee is manufacturing of Cotton yarn with the aid of machinery and the so sale of old and discarded machinery is incidental to the business carried on by the trader and is taxable.
The Board of Revenue refused to submit that question on the ground that question is companyered by a decision of the Division Bench.
In order to modernise his mills, it sold its old machinery and spare parts during the period in question.
The assessee is a dealer in companyton yarn and companyton goods.
Some of the machinery used by it had become antiquated, and some of the parts of its machinery had worn out.
Rejected summarily.
These appeals are directed against the said order.
