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1962 (12) TMI 29 - SC - VAT and Sales TaxWhether the company is liable to pay sales tax in respect of goods consumed for its motor vehicles during the period in question? Held that:- Appeal allowed. If it is competent to the Sales Tax Officer to adopt a proceeding, to bring to tax consumption of goods by the company for its own vehicles, relying upon the first part of the definition of "retail sale" in section 2(1), because of the terms of the agreement and other relevant surrounding circumstances, it will be open to him to do so. The petition will therefore be allowed and a writ will issue declaring that the order of assessment made by the first respondent dated December 26, 1960, in so far as it relates to levy of tax on motor spirit and lubricants consumed during the period of assessment for the vehicles of the company is invalid. The respondents will pay the costs of this petition to the company.
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