TMI Blog1996 (12) TMI 376X X X X Extracts X X X X X X X X Extracts X X X X ..... s tax at the lower rate of 4 per cent on production of "C" forms by the purchasers. The valves sold by the respondent-assessee were fitted to gas cylinders by the purchasers and the cylinders were ]eased out to customers. The question before the Sales Tax Appellate Tribunal was whether the view taken by the department that the turnovers representing the sales of valves should be brought to tax at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te of Maharashtra may if they choose, conduct an enquiry under section 10-A of the Central Sales Tax Act, 1956 for imposing penalty on the purchasers which can be quantified with reference to the tax which would otherwise have been imposable. The learned counsel for the respondent-assessee says that in the State of Maharashtra the definition of the word "sale" has been enlarged so as to comprehend ..... X X X X Extracts X X X X X X X X Extracts X X X X
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