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1996 (11) TMI 410 - SCH - VAT and Sales TaxHaving perused the language of section 37(1)(a) in so far as it relates to registered dealers along with the language of section 46(2) of the Bombay Sales Tax Act 1959 the view taken by the High Court of Bombay which is impugned in the present appeals/special leave petitions is eminently just legal and proper and we do not see any infirmity therein.
The Supreme Court of India dismissed the appeals and special leave petitions brought by the Tax Department of the State of Maharashtra regarding the interpretation of section 37(1)(a) and section 46(2) of the Bombay Sales Tax Act, 1959. The Court upheld the view taken by the High Court of Bombay as just, legal, and proper. No costs were awarded.
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