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2008 (6) TMI 552 - BOMBAY HIGH COURTWhether, on the facts and in the circumstances of the case, the Tribunal is justified in law in allowing the claim of ₹ 60,82,73,339 in respect of various transactions of local sale and ₹ 23,27,45,141 in respect of inter-State sale covered by bulk imports by ships and which were at an un-ascertained stage till the clearance from customs as sales in the course of imports by transfer of document of title to the goods within the meaning of section 5(2) of the Central Sales Tax Act, 1956 read with section 75 of the Bombay Sales Tax Act, 1959 and hence, not liable to tax under the BST Act, 1959 or CST Act, 1956? Whether, on the facts and circumstances of the case, the Tribunal is justified in holding that provisions of Sale of Goods Act, 1930 particularly section 18 of the Sale of Goods Act, 1930 is not applicable to the transaction in dispute? Held that:- The orders passed by the Tribunal rejecting the reference applications filed by the Commissioner cannot be faulted. See Sales Tax v. Tata Iron and Steel Co. Ltd. [2006 (12) TMI 464 - BOMBAY HIGH COURT]. Hence, we dismiss both the aforesaid sales tax applications with no order as to costs.
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