Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + SC VAT and Sales Tax - 1960 (9) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1960 (9) TMI 64 - SC - VAT and Sales TaxWhether property in the goods passed on shipment or at some point of time before shipment? Held that:- Appeal dismissed. The scheme of the Legislature clearly is that where the intention as declared has not been carried out purchase tax should be levied. To hold otherwise would be to make the declaration of the intention useless. Our conclusion therefore is that the Courts below have rightly interpreted the words "a person" in section 10(b) of the Bombay Sales Tax Act as a "registered dealer" and that the purchasing dealers have rightly been assessed to purchase tax under section 10(b).
|