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The Commissioner of Sales Tax Vs. Bharat Pulverising Mills Pvt. Ltd. - Court Judgment

LegalCrystal Citation
SubjectDirect Taxation
CourtMumbai High Court
Decided On
Case NumberS.T. Ref. No. 33 of 1972
Judge
Reported in(1976)5CTR(Bom)406
ActsBombay Sales Tax Act, 1953 - Sections 18B(2); Bombay Sales Tax (Exemptions, Set-off and Composition) Rules, 1954 - Rule 11(1A)
AppellantThe Commissioner of Sales Tax
RespondentBharat Pulverising Mills Pvt. Ltd.
Appellant AdvocateK.S. Cooper, Adv.
Respondent AdvocateR.V. Patel, Adv.
Excerpt:
- .....sales tax act, 1953, made at the instance of the commissioner of sales tax is the same as in sales tax reference no. 32 of 1972 between the same parties which we have just decided. the period of assessment in this reference is april 1, 1958 to march 31, 1959, and the question as in that other reference is april 1, 1958 to march 31, 1959, and the question as in that other reference turns upon the construction of rule 11(1a) of the bombay sales tax (exemptions, set-off and composition) rules, 1954. during this period the said rule 11(1a) was amended by submitting the words 'of the goods which have been so manufactured or processed by him' for the words 'of any goods manufactured or processed' by government notification in the finance department no. 1457/g. 1 dated february 24, 1959......
Judgment:

Madon, J.

1. The question which has submitted to us in this Reference under section 34(3) of the Bombay Sales Tax Act, 1953, made at the instance of the Commissioner of Sales Tax is the same as in Sales Tax Reference No. 32 of 1972 between the same parties which we have just decided. The period of assessment in this Reference is April 1, 1958 to March 31, 1959, and the question as in that other Reference is April 1, 1958 to March 31, 1959, and the question as in that other Reference turns upon the construction of Rule 11(1A) of the Bombay Sales Tax (Exemptions, Set-off and composition) Rules, 1954. During this period the said Rule 11(1A) was amended by submitting the words 'of the goods which have been so manufactured or processed by him' for the words 'of any goods manufactured or processed' by Government Notification in the Finance Department No. 1457/G. 1 dated February 24, 1959.

2. Both the parties before us were, however, agreed that this amendment made no difference to the interpretation to be placed upon the said Rule 11(1A), but it merely made the meaning clear, according to each of the party in favour of the particular construction advanced by it.

3. For the reasons set out by us in our judgment in Sales Tax Reference No. 32 of 1972, Commissioner of Sales Taxes. Bharat Pulverising Mills Pvt. Ltd. decided by us today, we answer the question submitted to us in this Reference also in the negative.

4. The Respondent will pay to the Applicant the costs of this Reference fixed at Rs. 75.


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