JUDGMENT U.L. Bhat, C.J. 1. This is a reference made by the Appellate Tribunal (Board of Revenue), at the instance of the assessee under Section 44(1) of the M. P. General Sales Tax Act, 1958 (for short, the Act). The following question has been referred : "Whether in the facts and circumstances of the case, the Tribunal was justified in holding the Corporation as a 'Dealers' assessable to the sales tax and whether the sales of the unserviceable materials like tyres, tubes, spare parts etc. be held as a transaction of trade or commerce under Section 2(bb) of the M. P. General Sales Tax Act, 1958 ?" 2. We have heard both sides. 3. The Assessee is the Madhya Pradesh State Road Transport Corporation (for short Corporation). The main activity of the Corporation is to provide transport facilities to people and for this, they acquired a fleet of buses, maintain workshops, purchase spare parts and the like. In the course of operation, spare parts like tyres, tubes etc. become unserviceable and are disposed of. The Additional Sales Tax Officer, for the period 1-4-1977 to 31-3-1978, levied sales tax on the price fetched at the auction held for sale of such unserviceable goods. This order was confirmed by the Appellate Dy. Commissioner and the Board of Revenue. 4. It is contended that the assessee is not a dealer in unserviceable spare parts, tyres, tubes etc. and, therefore, is not liable to pay sales tax. 'Dealer', as defined in Section 2(d) of the Act, is a 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. The word 'Business' occurring in the definition, was not originally defined in the Act. Section 2(bb) was inserted in the Act by Act No. 16 of 1965, incorporating definition of the word 'Business'. The definition reads as follows : "2(bb) 'Business' includes- (i) any trade, commerce or manufacture of any adventure or concern in the nature of trade, commerce or manufacture, whether or not such trade, commerce, manufacture, adventure or concern is carried on with a motive to make gain or profit and whether or not any adventure or concern..... The definition reads as follows : "2(bb) 'Business' includes- (i) any trade, commerce or manufacture of any adventure or concern in the nature of trade, commerce or manufacture, whether or not such trade, commerce, manufacture, adventure or concern is carried on with a motive to make gain or profit and whether or not any adventure or concern..... (ii) any transaction of sale or purchase of goods in connection with or incidental or ancillary to the trade, commerce, manufacture, adventure or concern referred to in sub-clause (i), this is to say : (a) goods of the description referred to in sub-section (2) of Section 8 of the Central Sales Tax Act, 1956 (No. 74 of 1956), whether or not they are specified in the certificate of registration, whether or not they are in their original form or in the form of 2nd hand goods, unserviceable goods, absolute or discarded goods, more scrap or waste material, and (b) goods which are obtained as waste products or by-products in the course of manufacture or processing of other goods or mining or generation of or distribution of electricity or any other form of power." It is significant that the definition emphasises that existence of profit motive is not relevant and any transaction, sale or purchase in connection with or incidental or ancillary to the trade or commerce or any adventure carried on would amount to business. 5. Learned counsel for the petitioner relied on the decision of Andhra Pradesh High Court in Andhra Pradesh State Road Transport Corporation, Hyderabad v. The Commercial Tax Officer, Hyderabad, (1971) 27 STC 42 and of the Supreme Court in State of Tamil Nadu v. Burmah Shell Oil Storage and Distributing Co. of India Ltd. and another, (1973) 31 STC 426. Reliance is placed by learned Government Advocate on the decision in The District Controller of Stores, Northern Railway, Jodhpur v. The Assistant Commercial Taxation Officer and another, (1976) 37 STC 423; Commissioner of Sales Tax, M. P. v. Ratlam Straw Board Mills Pvt. Ltd., (1983) 16 VKN 123 and Commissioner of Sales Tax v. Project Automobiles, M. P., (1978)42 S.T.C. 279 . 6. 6. A Division Bench of this High Court, in Commissioner of Sales Tax, M. P. v. Project Automobiles, (1978) 42 STC 279 , has considered the two decisions of the Supreme Court referred to above and concluded that presence or absence of profit motive is not relevant with business, and the definition includes any transaction in connection with or incidental or ancillary to the main line of business and would render taxable the sale of a car purchased for office use of an Automobile Dealer. 7. In State of Tamil Nadu v. Burmah Shell Oil Storage and Distributing Co. of India Ltd. and another, (1973) 31 S.T.C. 426, the Court held that sale of advertisement materials and scrap and canteen sales by the Burmah Shell Co., after the amendment of the definition 'business' in Madras General Sales Tax Act, would be taxable. The amended definition is more or less similar to the definition in the M. P. Act. 8. In The District Controller of Stores, Northern Railway, Jodhpur v. The Assistant Commercial Taxation Officer and another, (1976) 37 S.T.C. 423, the Court considered the effect of the amendment introduced to the word 'business' in the Rajasthan Sales Tax Act, 1954, and held that sales of unserviceable materials by the Northern Railways were exigible to sales tax. 9. It is, therefore, clear that the disputed sales in the present case are exigible to sales tax. 10. The question is answered in the affirmative, i.e. in favour of the Revenue and against the assessee. 11. A copy of the judgment under the signature of the Registrar and seal of the High Court be transmitted to the Appellate Tribunal. 12. The reference is accordingly disposed of, but without costs.