Skip to content


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

LegalCrystal Citation
SubjectDirect Taxation
CourtMumbai High Court
Decided On
Case NumberS.T.R. No. 64 of 1972
Judge
Reported in(1976)5CTR(Bom)459
ActsBombay Sales Tax Rules, 1954 - Rule 41
AppellantCommissioner of Sales Tax
RespondentGodrej Soaps Pvt. Ltd.
Appellant AdvocateR.A. Dada, Adv.
Respondent AdvocateP. Tipnis, Adv.
Excerpt:
- madon, j.1. for the reasons stated in our judgment in the c.s.t. vs. cadbury fry (india) pvt. ltd. (s.t.reference no. 3 of 1974) delivered by us today, we answer the question submitted to us in this reference in the negative. in computing the actual amount of drawback, set-off or refund, as the case may be, to be granted to the respondents, the tribunal will do so applying the principles laid down by us in our judgment in the c.s.t. vs. m/s. jai hind mills co. (s.t. reference no. 20 of 1972, decided of february 11/12, 1976), and the c.s.t. vs. cadbury fry (india) pvt. ltd. (s.t. reference no. 3 of 1974) decided on february 24, 1976. the respondents will pay to the applicant the cost of this reference fixed at rs. 75/-.
Judgment:

Madon, J.

1. For the reasons stated in our judgment in the C.S.T. vs. Cadbury Fry (India) Pvt. Ltd. (S.T.Reference No. 3 of 1974) delivered by us today, we answer the question submitted to us in this Reference in the negative. In computing the actual amount of drawback, set-off or refund, as the case may be, to be granted to the respondents, the Tribunal will do so applying the principles laid down by us in our judgment in the C.S.T. vs. M/s. Jai Hind Mills Co. (S.T. Reference No. 20 of 1972, decided of February 11/12, 1976), and the C.S.T. vs. Cadbury Fry (India) Pvt. Ltd. (S.T. Reference No. 3 of 1974) decided on February 24, 1976. The respondents will pay to the applicant the cost of this Reference fixed at Rs. 75/-.


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