Back
M. HIDAYATULLAH, V. RAMASWAMI, P. B. GAJENDRAGADKAR, K. N. WANCHOO, R. SATYANARAYAN RAJU
Carona Sahli Company Private – Appellant
Versus
State Of Maharashtra – Respondent
Judgement
RAMASWAMI, J.: This appeal is brought by special leave against the judgment of the High Court of Judicature at Bombay dated April 23, 1962 on a reference by the Bombay Sales Tax Tribunal under S. 34(1) of the Bombay Sales Tax Act, 1953.
2. The appellant is a manufacturer of footwear in Bombay. During the assessment year April 1, 1954 to March 31. 1955, the appellant purchased rubber from certain dealers residing in the State of Cochin. These purchases were assessed to purchase tax by the Sales Tax Officer under S. 10(a) of the Bombay Sales Tax Act (Bombay Act III of 1953-hereinafter referred to as the Act) as they were made "from a person who is not a registered dealer". The Cochin sellers had their agents in Bombay who received orders on behalf of the appellant. The orders of the appellant were accepted by the agents in Bombay and the goods were shipped by the sellers from Cochin to Bombay. After the goods were shipped, the demand drafts were forwarded along with the Bills of Lading by the vendors to their bankers in Bombay. The Bankers endorsed the bill of lading in Bombay and handed it over to purchasers in Bombay in exchange for the price. The price was also paid in Bom
Hire purchase transactions do not qualify for high sea or transit sales exemption if documents show goods consigned to financier, cleared by them, and title retained until full payment, constituting ....
The Supreme Court ruled that purchases from exempt dealers are subject to purchase tax under the Kerala and Tamil Nadu Sales Tax Acts, affirming the provisions' constitutionality and purpose to preve....
The petitioner's appeal against the Assessment Order under sec. 23(4) of the MVAT Act was dismissed by the Court on the grounds of the availability of an alternative remedy and the presence of disput....
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
