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1962 (12) TMI 31 - SC - VAT and Sales TaxWhether the appropriation of goods amounted to transfer of property by the retail dealer to another person? Whether such transfer amounted in law to sale? Held that:- Appeal dismissed. The levy and collection of sales tax on motor spirits and lubricants consumed by the company cannot therefore be regarded as illegal unless it is found that the goods were of the ownership of the company, and for reasons already set out the question whether the goods consumed belonged to the company must be left to be determined under the Act. The first question raised in the petition cannot therefore be determined by this Court as it could not be determined by the High Court.
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