( 1 ) IN these two writ petitions presented by the District Controller of Stores, southern Railways, Mysore, the following question of law arises for consideration: whether sales-tax is leviable on the sale proceeds of cinder and scrap material sold by the Railway Depairtment, under the provisions of the karnataka Sales-Tax Act, 1957 as they stood prior to 1-4-1976? ( 2 ) FACTS : (i) W. P. 7025 of 1975: coal is one of the important materials which the Railway Adminstration purchases during every year for being used as fuel for the purpose of running the locomotive engines. After the coal is burnt as fuel in the railway engines, the cinder and ash resulting therefrom are dropped from the engines. Such cinder and ash dropped from the engines get accumulated at the station and in the railway workshops. The cinder and ash so discarded by the railway engines are waste material and of no use for the railway adminstration. This has got to be removed at great expense for the purpose of maintaining efficient running of the railways and safety of railway tracks. Therefore, the railway administration disposes of the said cinder and ash by calling for tenders. By such sale the railway administration recovered some amounts during the years 1970-71. 1972-73, and 1973-74. The commercial Tax Officer, Mysore City circle, considered that the sale price recovered by the railway adminstration by the sale of cinder and ash during the above years was exigible to tax under the provisions of the Karnataka Sales-Tax Act, 1957 (hereinafter referred to as 'the Act' ). Therefore, he called upon the petitioner to get himself registered as a 'dealer' under the Act and also to pay sales-tax at the rate of 3% on the turnover of Rs. 6,12,870-77; vide notices Ex-F. Thereafter, he issued a notice under section 13 (3) (b) of the Act calling upon the petitioner to pay tax, the details of which are as follows : sales-tax 1970-71 - 1971-72, Rs. 8,307-09, Rs. 10,189-35, penalty 1972-73, Rs. 18,386-10, Rs. 36,882-54 this writ petition is presented questioning the legality of the above orders. (ii) W. P. No. 7387 of 1976: During the year which ended by 31st of march 1976, the petitioner had sold discarded and unserviceable old mat erials recovered from railway wagons and also the cut ups in the workshop, which are all collectively called 'scrap material'. 36,882-54 this writ petition is presented questioning the legality of the above orders. (ii) W. P. No. 7387 of 1976: During the year which ended by 31st of march 1976, the petitioner had sold discarded and unserviceable old mat erials recovered from railway wagons and also the cut ups in the workshop, which are all collectively called 'scrap material'. They were sold by the petitioner as they were unfit for use by the petitioner, and also to clear the railway premises. The Commercial Tax Officer, II Circle, Mysore city, issued notice dated 10-8-76 under section 12 (3) of the Act proposing to determine the total taxable turnover at Rs. 5,53,250 realised from the auction sales of scrap material. This petition is presented by the petitioner questioning the legality of the said notice. ( 3 ) SRI G. Dayananda, learned counsel appearing for the Railway Department, contended that the sale of cinder and scrap material by the Railways was not in the course of its business and, therefore, the sale price realisa- ed by the sale of such waste and unwanted materials resulting from the operation of the Railways is not before Amendment: 2 (f) (2) 'business' includes any trade, commercp or any adventure or concern, in the nature of trade, or commerce with or without profit motive in such trade, commmerce, adventure or concern exigible to tax under the provisions of the Act. ( 4 ) SMT. Vanaja, learned counsel appearing for the State, submitted that the sale of cinder and scrap material by the railways was incidental to the commercial activity carried on by the Railways and, therefore, should be considered as part of its business and, therefore, the sale proceeds are exigible to tax under the provisions of the Act. ( 5 ) IN our view, the question raised in these two petitions is not res-integra. The ratio of the decisions of the Supreme Court on which the learned counsel for the railway department relied fully applies to this case and the question arising for consideration has to be answered in favour of the railway department. ( 5 ) IN our view, the question raised in these two petitions is not res-integra. The ratio of the decisions of the Supreme Court on which the learned counsel for the railway department relied fully applies to this case and the question arising for consideration has to be answered in favour of the railway department. In order to demonstrate that the ratio of the above decisions are applicable, it is necessary to refer to the- definitions of the words 'business' and 'dealer' under section 2 (f-2) and (k) of the Act as they stood prior to the amendment dated 1-4-76 by act 17 of 1976 and as they stand after the said amendment. They read- after amendment: 2 (f) (2) 'business includes (i) any trade commerce or manufacture or any adventures or concern in the nature of trade, commerce or manufacture whether or not such trade, commerce, manufacture, or concern is carried on with a motive to make gain or profit and whether or not any profit accrues from such trade, commerce, manufacture, adventure or concern; and ** ** (k) 'dealer' means any person who carries on the business of buying, selling, supplying or distributing goods, directly or otherwise, whether for cash or for deferred payment, or for commission, remuneration or other valuable consideration, and includes- (i) an industrial commercial or trading undertaking of the Government of Mysore, the Central Government, a State Government of any state other than the Government of Mysore, a local authority, company, a Hindu undivided family, an Aliyasanthana family, a firm, a society, a club or an association which carries on such business; xxx XXX the provisions of the Bombay sales- tax Act which were considered by the supreme Court in Raipur Mafg. Co. case (1) are in pari materia with the definitions of the word 'business' and 'dealer' contained in the Act prior to 1-4-76. The relevant portion of the judgment is contained in para 6 and para 9 which reads as follows:". . . . Co. case (1) are in pari materia with the definitions of the word 'business' and 'dealer' contained in the Act prior to 1-4-76. The relevant portion of the judgment is contained in para 6 and para 9 which reads as follows:". . . . An attempt to realize price by sale of surplus unserviceable or discarded goods does not necessarily lead to an inference that business is intended to be carried on in those goods, and the fact that unserviceable goods are sold and not stored so that badly needed space is available for the business of the (ii) any transaction in connection with, or incidental or ancillary to such trade, commerce, manufacture, adventure or concern; ** ** (k) 'dealer' means any person who carries on the business of buying, selling, supplying or distributing goods, directly or otherwise, whether for cash or for deferred payment, or for commission, remuneration or other valuable consideration and includes- (i) an industrial, commercial or trading undertaking of the Government of Karnataka, the Central government, a State Government of any state other than the State of Karnataka a local authority, company, a Hindu undivided family, an Aliyasanthana family, a firm, a society, a club or an association which carries on such business; xxx xxx explanation-2.-The Central Government or a State Government whi,ch whether or not, in the course of business, buy sell, supply or distribute goods directly or otherwise, for cash or deferred payment or for commission, remuneration or other valuable consideration shall be deemed to be a dealer for the purpose of this act. " (Underlining (italics) by us) assessee also does not lead to the inference that business is intended to be carried on in selling those goods. xx xx xx a person who sells goods which are unserviceable or unsuitable for his business does not on that account become a dealer in those goods, unless he has an intention to to carry on the business of selling those goods. The Supreme Court held that the sale of scrap and other discarded material by the Raipur Manufacturing Company was not liable to tax under the provisions of the Bombay Sales-Tax act, as such sale could not be considered as sale in the course of its business. The same view was reiterated by the Supreme Court in Burmah shell's case (2 ). The same view was reiterated by the Supreme Court in Burmah shell's case (2 ). ( 6 ) THE ratio of the decision in district Controller Stores N. Ely. (3) on which the learned counsel for the state relied, could be applicable only to the cases arising after 1-4-76. As can be seen from the amended provisions extracted earlier, sub-clause (2) was added to section 2 (f) and explanation-2 was added to section 2 (k) of the act. As a result of this amendment, even transactions which are connected or incidental or ancillary to a trade or commerce, whether or not such transactions are in the course of the business of a person, are made exigible to tax under the provisions of the Act. The turnover with which we are concerned in these two petitions are turnovers for the period prior to 1-4-1976, and therefore governed by the provisions as they stood prior to that date. ( 7 ) LEARNED counsel for the State raised a preliminary objection to the maintainability of W. P. No. 7025 75 on the ground that sufficient court fee has not been paid on the petition she pointed out that in this writ petition, the petitioner has prayed for quashing orders of assessment for three assessment years, 1970-71, 1971-72 and 1972-73 and, therefore, the petitioner should have filed three writ petitions. The objection raised for the state has to be sustained. However, as a single petition has already been filed and registered, it is sufficient to direct the petitioner to furnish deficit court fee of Rs 200 ( 8 ) IN the result, we hold that the orders impugned in these two petitions were made by the concerned commercial-Tax Officer without the authority of law and the same are liable to be quashed and make the following Order: (I) Rule made absolute, (II) The impugned orders and notices dated 18-8-75 marked as exhibits D, D-1, E, E-1 and F and f-1 in W. P. No. 7025 of 1975 and the notice dated 10-8-76 marked as Exhibit-B in W. P. 7387 of 1976 are quashed. (III) The petitioner shall pay pay deficit court-fee of Rs. 200 in w. P. No. 7025 of 1975. The writ shall be issued in this petition after payment of the deficit court fee. (IV) No costs. --- *** --- .