JUDGMENT A. R. TIWARI, J. - At the instance of the assessee, the Board of Revenue stated the case and referred the undernoted question of law for answer by this Court : "Whether, in the facts and circumstances of the case, the Board of Revenue acting as the Tribunal was justified in holding that unserviceable items of stores which comprised discarded assets like scrap, dyes, chemicals, broken iron hoops, obsolete machinery, coal-ash, etc., were exigible to tax ?" 2. Facts lie in a narrow compass. The applicant is a public limited company incorporated under the Companies Act. It carries on the business of manufacture of cloth and yarn and is registered as a dealer under the State Sales Tax Act and the Central Sales Tax Act. It was assessed to sales tax by the Assistant Commissioner of Sales Tax. The assessing authority while assessing the assessee for the years 1966, 1970, 1972 and 1973 found as a fact that it made sales of miscellaneous items which constituted sale of discarded machineries, colours, chemical, iron hoops and other materials. The assessee contended that these sales were not made in the course of business of the assessee and as such, it was not liable to be treated as a dealer in respect of the sale of the aforesaid goods. The assessee also contended that the sales in question were casual sales and as such, were not liable to tax. The assessing authority completed the assessment for the aforesaid period vide orders dated May 30, 1972 for the year 1966, dated March 12, 1975, for the year 1970, dated May 19, 1976, for the year 1972 and dated December 23, 1976, for the year 1973 and held that the transactions in question were liable to tax. Aggrieved by the orders of the assessment, the assessee preferred appeals before the Deputy Commissioner of Sales Tax. The Deputy Commissioner of Sales Tax dismissed the appeals. Aggrieved, the assessee preferred Second Appeals Nos. 150-PBR/80 for 1966, 195-PBR/81 for the year 1970 and 197 and 196-PBR/81 for the years 1972 and 1973. The Tribunal dismissed the appeals by order dated January 11, 1982. The assessee then filed an application under section 44(1) of the M.P. General Sales Tax Act, 1958. The Board of Revenue referred the question as noted above. 3. 150-PBR/80 for 1966, 195-PBR/81 for the year 1970 and 197 and 196-PBR/81 for the years 1972 and 1973. The Tribunal dismissed the appeals by order dated January 11, 1982. The assessee then filed an application under section 44(1) of the M.P. General Sales Tax Act, 1958. The Board of Revenue referred the question as noted above. 3. We have heard Shri Piyush Mathur, learned Deputy Government Advocate for the non-applicant, Commissioner of Sales Tax. None appeared for the assessee-applicant. 4. Shri Mathur submitted that the Tribunal was justified in holding that the unserviceable items of stores which comprised discarded assets like scrap, dyes, chemicals, broken iron hoops, obsolete machinery, coal-ash, etc., were exigible to tax. 5. Prior to April 15, 1965, there was no definition of term "business" in the M.P. General Sales Tax Act. The definition was inserted in section 2(bb) of the Act as under : "'business' includes - (i) any trade, commerce or manufacture or 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 profit accrues from such trade, commerce, manufacture, adventure or concern; and (ii) any transaction in connection with, or incidental or ancillary to, such trade, commerce, manufacture, adventure or concern." Similarly the definition of the term "business" was inserted from September 7, 1976, under section 2(aa) in the Central Sales Tax Act as under : "2(aa) 'business' includes - (i) any trade, commerce or manufacture, or 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 gain or profit accrues from such trade, commerce, manufacture, adventure or concern; and (ii) any transaction in connection with, or incidental or ancillary to, such trade, commerce, manufacture, adventure or concern." 6. Before the Board of Revenue, the department urged that the matter stood concluded in its favour by the decisions of apex Court reported in [1973] 31 STC 426 (State of Tamil Nadu v. Burmah Shell Oil Storage and Distributing Company of India Ltd.) and in [1976] 37 STC 423 (District Controller of Stores, Northern Railway v. Assistant Commercial Taxation Officer). Before the Board of Revenue, the department urged that the matter stood concluded in its favour by the decisions of apex Court reported in [1973] 31 STC 426 (State of Tamil Nadu v. Burmah Shell Oil Storage and Distributing Company of India Ltd.) and in [1976] 37 STC 423 (District Controller of Stores, Northern Railway v. Assistant Commercial Taxation Officer). Yet the Tribunal deemed it fit to make the reference. 7. The assessee sought the reference but elected to remain absent at the stage of final hearing. May be, it later felt convinced about the futility of plea. "Men will do the rational thing", said Lord Keynes, "but only after exploring all other alternatives". The alternative proves to be an exercise in futility. 8. Items of stores were procured for the "business" as defined under the aforesaid Acts. Wear and tear are the normal incidence of life or activity. In course of time, items of stores would become unserviceable and as such discarded items, as particularised, would be required to be disposed of by sale. The assessee held that such sales should be termed as "casual" and be not treated as sales in its course of business. In our view, such sales are not casual, but usual and should appropriately be covered by section 2(bb)(ii) of the M.P. General Sales Tax Act and section 2(aa)(ii) of the Central Sales Tax Act as being "transactions" in connection with or incidental or ancillary to trade, commerce, manufacture, adventure or concern as indicated by inclusive definition given vide section 2(bb)(i) or section 2(aa)(i) as extracted above. 9. In [1984] 55 STC 194 (MP) (Commissioner of Sales Tax v. Ratlam Strawboard Mills Private Ltd.), it is held as under : "As already observed, in the instant case, the assessee has not ceased to carry on its business of manufacture and sale of strawboards. The old plant and its accessories were acquired by the assessee for that business, and therefore, though sale of plants and their accessories is not the business of the assessee, the transaction of sale of an old plant and its accessories in covered by the enlarged definition of "business" under the Act and such transaction has taken place in the course of the main business of the assessee. In our opinion therefore, the sale transactions in question are exigible to tax." 10. In our opinion therefore, the sale transactions in question are exigible to tax." 10. In M.P. State Road Transport Corporation v. Commissioner of Sales Tax [1995] 98 STC 320; 1995 MPLJ 696 the undernoted question of law was formulated and forwarded to this Court : "Whether, in the facts and circumstances of the case, the Tribunal was justified in holding the Corporation as a 'dealer' 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 ?" This Court considered the question and held that the sales in question were exigible to tax. 11. It is not shown as to how such a sale is not the connectible or incidental or ancillary transaction within the meaning of the law. The law makes it luculent that actual accrual of gain or profit is not the relevant consideration. It is trite law that in construing provisions of fiscal statutes every provision of law is to be looked as a whole and it is only in case of doubt that benefit can belong to the public. In case on hand, on proper appreciation, no such doubt is visible. 12. We, therefore, hold that the sale of unserviceable items of stores comprising discarded assets like scrap, dyes, chemicals broken iron hoops, obsolete machinery, coal-ash, etc., is a sale made in the course of business and is liable to tax and cannot enjoy any immunity from levy and recovery of tax under the relevant Acts. 13. In fact, question is squarely covered by the decisions cited above and on that linch-pin, question does not now seem to be one of law stricto sensu. 14. Ex consequenti, we answer the question in the affirmative, i.e., in favour of the Revenue and against the assessee. 15. The reference is disposed of accordingly, but with no orders as to costs. 16. Let a copy of this order under the signature of the Registrar of this Court and seal of the High Court be transmitted, with reference to its reference, to the Appellate Tribunal. Reference answered in the affirmative.