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Judgment Search Results Home > Cases Phrase: mediation Court: sales tax tribunal stt mumbai Year: 1955 Page 1 of about 2 results (0.013 seconds)

Jul 01 1955 (TRI)

international Radio Co. Vs. the State of Bombay

Court : Sales Tax Tribunal STT Mumbai

Decided on : Jul-01-1955

Reported in : 19567STC210Tribunal

1. the applicants deal in radios, their spare parts, gramophones, refrigerators and what have been variously described as x-ray machines, apparatus for taking x-ray photographs, x-ray equipments and x-ray apparatus by the authorities below. the point in dispute in this application concerns the last mentioned class of articles. the applicants sold 11 such articles for a total sum of rs. 1,17,238-12-0 between 29th april, 1952, and 25th october, 1952. they have been held by the authorities below to be liable to the special tax under clause (b) of sub-section (1) of section 6 of the bombay sales tax act of 1946 and entry no. 4 in schedule i to the act. the material part of sub-section (1) of section 6 reads as follows :- the tax payable by a dealer under this act shall consist of (b) a special tax at the rate of one anna in the rupee levied on his taxable turnover in respect of sales or supplies of goods specified in schedule i.if the sales in question are not covered by entry no. 4 in schedule i, they would be liable to only the general tax, i.e., to one half of an anna in the rupee on the taxable turnover. entry no. 4 in schedule i reads thus :- cinematographic, photographic and other cameras, projectors and enlargers; lenses and other parts of and accessories to such cameras, projectors and enlargers and films, plates, paper and cloth required for use march, 1951, the government of bombay issued a book called the bombay sales tax hand book for the use of dealers .....

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Jul 25 1955 (TRI)

Trambaklal Ratilal Vs. the State of Bombay

Court : Sales Tax Tribunal STT Mumbai

Decided on : Jul-25-1955

Reported in : 19567STC258Tribunal

1. in this case the applicants made an application to the collector of sales tax under clause (d) of section 27 of the bombay sales tax act of 1953 in respect of a transaction of sale of a certain kind of cloth which is used for the purpose of book binding. the assistant collector of sales tax held that the cloth, which originally had belonged to the "medium variety" as mentioned in entry 11 of schedule b to the act and had subsequently been subjected to the processes of bleaching, dyeing and starching, still remained in the category of medium cloth. the collector of sales tax disagreed with this view. he observed as follows : "the book binding cloth of the sample submitted for my inspection is no doubt derived from medium cloth which before the processing to which it has subsequently been subjected originally fell under entry 11 of schedule b. nevertheless, it no longer falls under that entry. it has gone through very considerable alteration even though the process whereby this alteration has been effected might not have been particularly complicated. the processes to which it has been subjected had as their specific aim the creation of new material for a specialised use. the conversion of ordinary medium cloth into a stiff, non-porous and highly moisture resisting article no longer at all capable of being put to uses to which medium cloth is ordinarily put represents in my view a fundamental alteration. explanation 1.-'coarse cloth' means any cloth in which the count of .....

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