9911796707
TMI Blog1993 (3) TMI 310X X X X Extracts X X X X X X X X Extracts X X X X ..... llant. P.H. Parekh and Ms. Simi Kumar, Advocates, for the respondents. -------------------------------------------------- The judgment of the Court was delivered by S.P. BHARUCHA, J.-The High Court at Bombay rejected the sales tax application made on behalf of the Commissioner of Sales Tax, Maharashtra, to direct the Sales Tax Tribunal to refer to the High Court the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the assessee itself after purchase of the requisite raw materials. The Deputy Commissioner of Sales Tax held, upon an application made to him by the assessee under section 52 of the Bombay Sales Tax Act, 1959, that the assessee was a dealer within the meaning of section 2(11) of the Act. The decision of the Deputy Commissioner was set aside by the Sales Tax Tribunal, reliance being placed upon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dealer within the meaning of section 2(11). Learned counsel for the Commissioner of Sales Tax has drawn our attention to the judgment of the same High Court, delivered just a day earlier, in the case of Commissioner of Sales Tax v D.V. Save [1975] 36 STC 47 (Bom). This was a case where the assessee purchased building materials in the course of its business as building contractor and consumed the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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.
There shall be no order as to costs.
Appeal allowed. X X X X Extracts X X X X X X X X Extracts X X X X
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