TMI Blog1959 (7) TMI 48X X X X Extracts X X X X X X X X Extracts X X X X ..... held that such a construction was not possible as, in our opinion, the latter words governed the words "are actually delivered" and not the preceding words in the section. The questions proposed by the applicants are as follows: (a) Whether on the facts and circumstances of this case, the petitioner was liable to pay the tax? (b) Whether on a true and correct interpretation of section 18 of Ordinance III of 1952, the petitioner could be assessed and made liable to pay tax? (c) Whether section 18 of Ordinance III of 1952 only applies to the inter-State transaction and not to intra-State transaction? 2.. We think that one question, as framed below, will serve the purpose of the applicants, and to this Mr. Patel has agreed, viz., Whet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t his request is reasonable, and we, accordingly, direct that Rs. 100 out of the fees deposited by him shall be refunded to him. S.P. Metha with R.V. Patel, for the assessee. M.J. Mistree, for the respondent. JUDGMENT SHAH, J.- The assessees Messrs Sohli F. Vakil purchased on the 19th of December, 1952, a motor car which was brought on that day to Bombay by one Mohabat Rai from Delhi, and delivery of that car was given to the assessee by the vendor in Bombay. On the 22nd of December, 1952, the Delhi Registration Number was changed and the Bombay Registration Number was assigned to the vehicle. The Sales Tax Officer assessed the assessees to purchase tax under section 18 of the Bombay Sales Tax (No. 2) Ordinance, 1952, and subjected ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls to be determined in this reference is whether on the transaction of sale of the motor car brought from Delhi to Bombay on the 19th of December, 1952, and delivery of which was taken by the assessees on that day purchase tax was payable. The Tribunal took the view that if a motor vehicle is brought from any place in India outside the State of Bombay and that vehicle is actually delivered as a consequence of a transaction relating to a sale to a buyer in the State of Bombay for consumption, on such a vehicle purchase tax is payable. They, therefore, did not decide any question of fact and held the assessees liable to pay purchase tax. Before us, Mr. S.P. Mehta for the assessee contends that the clause "as a direct result of a sale" governs ..... X X X X Extracts X X X X X X X X Extracts X X X X
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