JUDGMENT 1. Heard. This is an application under section 15(2) of the Rajasthan Sales Tax Act, 1954. 2. The short question for consideration is whether, on the facts and in the circumstances of the case (1) the sale of surplus, obsolete, discarded, unserviceable and scrap materials by the Rajasthan State Electricity Board is not liable to sales tax and such sale proceeds cannot be included in its taxable turnover, and (2)in making such sales, the Electricity Board cannot be said to be a dealer in relation to their sales. The two points involved are directly covered by the decisions of the Supreme Court. 3. There can be no doubt that the Rajasthan State Electricity Board is a 'dealer' within the meaning of section 2(f) of the Rajasthan Sales Tax Act, 1954. The same question arose before their Lordships in The Commissioner of Sales Tax, M.P. v. M.P. Electricity Board, Jabalpur : AIR 1970 SC 732 , and they answered the question in the affirmative. It is common ground that the Rajasthan State Electricity Board is a registered dealer for the purposes of the Rajasthan Sales Tax Act, 1954. 4. That takes us to the other question. The first part of the question as framed answers itself. That question viz. whether or not the sale of surplus, obsolete, discarded, unserviceable and scrap materials was taxable, is also directly covered by the two decisions of their Lordships in State of Tamil Nadu v. Burmah Shell Oil Storage and Distributing Company of India Ltd. (1973) 31 STC 426 , The District Collector of Stores, Northern Railway, Jodhpur v. The Assistant Commercial Taxes Officer, (1976) 37 STC 422 . 5. In view of the enlarged definition of the word "business" as contained in section 2(cc) of the said Act, there can be no doubt that the purchase of these materials which became unserviceable after their use was certainly connected with the business that the Rajasthan State Electricity Board is carrying on, viz. the generation, supply and distribution of electricity within the State. Even if the purchased of these materials were not directly connected with the business, their purchase was incidental or ancillary to such business. The matter is squarely covered by sub clause (ii) of the definition of the word "business' in section 2 (cc). 6. the generation, supply and distribution of electricity within the State. Even if the purchased of these materials were not directly connected with the business, their purchase was incidental or ancillary to such business. The matter is squarely covered by sub clause (ii) of the definition of the word "business' in section 2 (cc). 6. We are not impressed with the submission that because electrical energy i.e. end product, is exempted from tax under section 4 read with entry 19 of the Schedule, no tax is chargeable on the sale of the unserviceable and scrap materials. Merely because the sale of electrical energy is exempted, it does not imply that the Rajasthan Electricity Board is not engaged in the business of selling or supplying electricity. That would be contrary to the decision of their Lordships of the Supreme Court in Commissioner of Sales Tax M.P. v. M.P. Electricity Board, Jabalpur (Supra). What is exempted is the sale of the electricity energy by the Electricity Board and not the sale of other goods in the source of such business activity. 7. When a question is directly covered by a decision of the Supreme Court, no question of law arises within the meaning of section 15(2) of the Rajasthan Sales Tax Act, 1954 : Mathura Prasad v. Commissioner of Income Tax, U.P. 1966, 60 IIR 428 . 8. The application for reference, therefore, fails and is dismissed. *******