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1993 (3) TMI 310 - SUPREME COURTSales tax application made on behalf of the Commissioner of Sales Tax, Maharashtra rejected to direct the Sales Tax Tribunal to refer to the High Court the following question - Whether the Tribunal was correct in holding that in purchasing materials for the construction of the barges intended for use in the business of sea transport the opponent-company was not carrying on the business of buying goods and hence was not a dealer as defined by clause (11) of section 2 of the Bombay Sales Tax Act, 1959? Held that:- Appeal is allowed. The order of the High Court rejecting the sales tax application, passed on January 24, 1977, is set aside. The sales tax application is made absolute. The Sales Tax Tribunal shall refer the aforementioned question to the High Court for decision. The High Court shall consider the reference in the light of the judgments aforementioned as also such other judgments as may appear to it to be relevant.
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