16 Apr
1956

THE STATE OF BOMBAY V/S PURSHOTTAMDAS DWARKADAS PATEL

REVISION APPLICATION NO 275 OF 1955

[1] The main grievance in this case is as regards an application for refund made by the applicants on 1st March, 1953, under Section 13 of the Bombay Sales Tax Act of 1946. That section provides as follows : " The Collector shall, in the prescribed manner, refund to a registered ...

12 Apr
1956

THE STATE OF BOMBAY V/S ASSOCIATED CEMENT COMPANIES LTD

REVISION APPLICATION NO 263 OF 1955

[1] The only point argued in this case was whether the authorities below were justified in adding to the sale price the town duty paid by them on the goods at the time of their import into the city of Bombay. The price of cement in which they deal is fixed at the controlled rate ...

09 Apr
1956

THE STATE OF BOMBAY V/S MAY AND BAKER LTD

APPEAL NO 6 OF 1955

[1] This is an appeal against, a decision of the Collector of Sales Tax, Bombay, made under Section 27 of the Bombay Sales Tax Act, 1953, that the supply of the goods by the appellants Messrs May & Baker Ltd. to Messrs May & Baker (India) Ltd., (hereinafter referred to as the com...

09 Apr
1956

THE STATE OF BOMBAY V/S BABU PASU AND CO

REVISION APPLICATION NO 291 OF 1955

[1] In this case the Assistant Collector of Sales Tax required the applicants to make a part payment of Rs. 1,000 before their appeal could be entertained, but as the said payment was not made, he summarily rejected the appeal. The applicants filed a revision application against ...

21 Feb
1956

THE STATE OF BOMBAY V/S SISTAS LIMITED

APPEAL NO 9 OF 1955

[1] The appellants are an advertising firm. They receive orders for the advertisements of their clients in newspapers and other journals, and where a picture is to appear in the publication of any advertisement they have to entrust the work of making the blocks to a different fir...

21 Feb
1956

THE STATE OF BOMBAY V/S STEELAGE INDUSTRIES LTD

REVISION APPLICATION NO 201 OF 1955

[1] The applicants sold a motor car on which the sales tax has been levied. This is in accordance with our own decision in the case of Messrs Login Dawlat Corporation Ltd. v. State of Bombay 3 S.T.D. 78. The motor car in this case was purchased for the use of the managing directo...

20 Feb
1956

THE STATE OF BOMBAY V/S MOHANLAL BRIJLAL

REVISION APPLICATION NO 161 OF 1955

[1] The period of assessment in this case is from 1st April, 1949, to 31st October, 1952. The applicants sell milk, curds, sweets etc. The Sales Tax Officer assessed the tax to Rs. 13,433-12-0 and levied a penalty of Rs. 1,301-3-6 under Sub-section (3A) of Section 12 of the Bomba...

13 Jan
1956

THE STATE OF BOMBAY V/S BOMBAY CYCLE STORES CO

REVISION APPLICATION NOS 63 AND 64 OF 1955

[1] These applications concern the periods 1st June, 1947, to 31st March, 1949, and 1st April, 1949, to 31st October, 1952. The applicants have their office in Nagpur and were registered under the Bombay Sales Tax Act, 1946. They have been carrying on their business of selling or...

13 Jan
1956

THE STATE OF BOMBAY V/S ADDY PHARMACY

REVISION APPLICATION NOS 164; 165 AND 166 OF 1955

[1] These revision applications are concerned with three periods of assessment, viz. 1st July, 1947, to 2nd March, 1948 ; 3rd March, 1948, to 13th April, 1949, and 14th April, 1949, to 6th November, 1949. During the first period the transactions of the applicants' firm were being...

31 Dec
1955

THE STATE OF BOMBAY V/S EASTERN ENGINEERS

REVISION APPLICATION NO 195 OF 1955

[1] The applicants who are a firm of engineers known as Messrs. Eastern Engineers, Bombay, were assessed to special tax under Section 6 of the Bombay Sales Tax Act of 1946 in respect of the period 1st January, 1950, to 31st March, 1951, on account of certain passenger lifts insta...