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1965 (12) TMI 122 - SC - VAT and Sales TaxWhether the value of the materials consumed in carrying out the contracts for electric fittings is taxable under the Bombay Sales Tax Act (51 of 1959)? Held that:- No answer should have been recorded by the High Court on the question framed, for the question whether in respect of a transaction sales tax is exigible may be determined only on the terms of the contract, and not from the invoice issued by the person entitled to receive money under the terms of the contract. The invoice did not represent any transaction, nor did it evidence a contract for work or for sale of goods. Without, therefore, expressing any opinion on the question whether the view taken by the Tribunal or by the High Court was correct, we discharge the answer recorded by the High Court on the ground that the question submitted for their opinion was not one which brought out the true question which was submitted to the Deputy Commissioner for opinion, and even if the question be amended, there is no evidence on which the question may be answer- ed
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