Skip to content


The Commissioner of Sales Tax Vs. Godrej Soaps Pvt. Ltd. - Court Judgment

LegalCrystal Citation
SubjectDirect Taxation
CourtMumbai High Court
Decided On
Case NumberS.T.R. Nos. 61, 62 and 63 of 1972
Judge
Reported in(1976)5CTR(Bom)458
ActsBombay Sales Tax (Exemption, Set-off & Compensation) Rules, 1954 - Rule 11(1A)
AppellantThe Commissioner of Sales Tax
RespondentGodrej Soaps Pvt. Ltd.
Appellant AdvocateR.A. Dada, Adv.
Respondent AdvocateP. Tipnis, Adv.
Excerpt:
- .....pvt. ltd., - decided by us today. sales tax reference no. 61 of 1972 relates to the assessment period april 1, 1957 to march 31, 1958; sales tax reference no. 62 of 1972 relates to the assessment period april 1, 1958 to march 31, 1959; and sales tax reference no. 63 of 972 relates to the assessment period april 1, 1959 to december 31, 1959. during the third period, namely, april 1, 1959 to december 13, 1959, rule 11(1a) of the bombay sales tax (exemptions, set-off and composition) rules, 1954, was further amended by inserting clause (iv) therein under which to the amount of taxes collected from the manufacturing dealer by registered dealers from whom he purchased goods and the amount of purchase tax which he had become liable to pay to the government in respect of the purchases made.....
Judgment:

Madon, J.

1. In these three References made under section 34(3) of the Bombay Sales Tax Act, 1953, made at the instance of the Commissioner of Sales Tax, the question submitted to us is the same as the question in Sales Tax References Nos. 32 and 33 of 1972, The C.S.T. vs. Bharat Pulverising Mills Pvt. Ltd., - decided by us today. Sales Tax Reference No. 61 of 1972 relates to the assessment period April 1, 1957 to March 31, 1958; Sales Tax Reference No. 62 of 1972 relates to the assessment period April 1, 1958 to March 31, 1959; and Sales Tax Reference No. 63 of 972 relates to the assessment period April 1, 1959 to December 31, 1959. During the third period, namely, April 1, 1959 to December 13, 1959, Rule 11(1A) of the Bombay Sales Tax (Exemptions, Set-off and Composition) Rules, 1954, was further amended by inserting clause (iv) therein under which to the amount of taxes collected from the manufacturing dealer by registered dealers from whom he purchased goods and the amount of purchase tax which he had become liable to pay to the Government in respect of the purchases made by him from unregistered dealers was to be added the amount recovered from the manufacturing dealer by other registered dealers by way of sales tax under section 7-A of the said Act or payable as purchase tax under the said section in respect of the purchases of declared goods made by him for the purpose of granting a drawback, set-off or refund to the manufacturing dealer. The insertion of this clause makes no difference to the interpretation to be placed upon the said Rule 11(1A).

2. For the reasons set out in our judgment in the said Sales Tax References Nos. 32 and 33 of 1972, we answer the question submitted to us in these three References in the negative.

3. The Respondents will pay to the Applicant the costs of these three References quantified in all by us at Rs. 125.


Save Judgments// Add Notes // Store Search Result sets // Organizer Client Files //