The judgment of the Court was delivered by

DR. B. P. SARAF, J. - By this reference under section 61(1) of the Bombay Sales Tax Act, 1959, the Maharashtra Sales Tax Tribunal, Bombay, has referred the following question of law to this Court for opinion at the instance of the assessee :

"Whether, on the facts and circumstances of the case and on a true and proper interpretation of section 2(5A) of the Bombay Sales Tax Act, 1959, the Tribunal was justified in confirming the levy of tax on the sales of three used motor cars, which were not purchased by the applicants from registered dealers in Maharashtra State ?"

2. The assessee is a manufacturer of chemicals and other products and is registered as a dealer under the Bombay Sales Tax Act, 1959 ("the Act"). During the calendar year 1980, the assessee had effected the following sales of four used motor cars :

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Month Car No. Description Amount

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March, 1980 MMD 4855 Ford Rs. 25,000

August, 1980 MMF 9814 Ambassador