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IN THE HIGH COURT OF JUDICATURE AT BOMBAY
G.S.KULKARNI, AARTI SATHE
Tata Motors Ltd. – Appellant
Versus
State of Maharashtra – Respondent
| Table of Content |
|---|
| 1. questions referred on hire-purchase premiums' sales taxability. (Para 1) |
| 2. applicants seek reference withdrawal after tribunal ruling. (Para 2) |
| 3. courts not bound to answer if parties show no interest. (Para 3 , 4 , 5 , 6) |
| 4. decline answering references; keep questions open. (Para 7 , 8) |
ORDER :
G. S. Kulkarni, J.
1. By an order dated 12 November 2009 passed by the Maharashtra Sales Tax Tribunal, at Mumbai in Reference Application No. 180-181 of 2009, the following questions of law are referred to this Court to be answered in the present reference under Section 61(1) of the BOMBAY SALES TAX ACT , 1959 ("Bombay Act").
1) Whether vehicles affixed with trade mark which are sold, thereafter repurchased and resold to others on hire purchase without fixing any further trade mark, are not eligible to claim resale under clause (26) of Section 2 read with Section 8(ii) and the premium realized on hire- purchase would form part of taxable turnover under the BOMBAY SALES TAX ACT , 1959 even though the same amount of hire purchase premium is subject to the levy of service tax under Chapter V and VA of the Finance Act, 1994 ?
2) Whether on the facts and circumstances of the case
High Court may decline to answer tax reference questions if party at whose instance referred is disinterested and no effective hearing occurs, keeping issues open, without permitting withdrawal.
The High Court's jurisdiction in reference matters under the Chhattisgarh Value Added Sales Tax Act is advisory and limited to questions of law arising from the Tribunal's order.
The main legal point established in the judgment is the interpretation and application of section 18 of the Works of the Defence Act, 1903 (WODA) regarding the maintainability of a reference at the i....
The court ruled that inadvertent errors in sales declarations do not invalidate claims for turnover deductions under the Sales Tax Act.
Arbitration Award - Court Fee - Execution of Award - In cases a Judicial Officer, who passed the order may not be satisfied with the verdict by the High Court but in our judicial system the order of ....
The Reference Court must consider actual or constructive knowledge of the award's contents when determining limitation and cannot dismiss proceedings based on irrelevant grounds.
The Reference Court's jurisdiction is limited to the objections referred by the Collector, and it cannot dismiss proceedings on irrelevant grounds.
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