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Supreme Court (SC) Judgements on Bombay Sales Tax Act, 1959

Bare Act Title Category / State
Bombay Sales Tax Act, 1959 Maharashtra State Laws
 

List of Judgements

C.T. Kochouseph Vs. State of Kerala and Anr. Etc.

Judgement Date : may/2025, Citation : 2025 Latest Caselaw 517 SC

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Annaya Kocha Shetty (D) through LRS. Vs. Laxmibai Narayan Satose since (D) through LRS. & Ors.

Judgement Date : april/2025, Citation : 2025 Latest Caselaw 349 SC

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State of Maharashtra & Ors. Vs. Prism Cement Ltd. & Anr.

Judgement Date : february/2025, Citation : 2025 Latest Caselaw 144 SC

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Tata Motors Ltd.Vs. The Deputy Commissioner of Commercial Taxes(SPL) & Anr.

Judgement Date : may/2023, Citation : 2023 Latest Caselaw 490 SC

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PANDURANG GANPATI CHAUGULE vs. VISHWASRAO PATIL MURGUD SAHAKARI BANK LIMITED

Judgement Date : may/2020, Citation : 2020 Latest Caselaw 356 SC

Headnote :

CRUCIALThe recovery process outlined in Section 13 of the SARFAESI Act applies to Cooperative Banks.The Reserve Bank of India exercises significant and comprehensive control over primary credit societies engaged in banking activities.Co-operative banks, whether established under State legislation or...
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MAHARASHTRA STATE CO-OPERATIVE BANK LTD. vs. BABULAL LADE

Judgement Date : december/2019, Citation : 2019 Latest Caselaw 1196 SC

Headnote :

IMPORTANTOnly statutory first charges explicitly established under Central and State laws can take precedence over the claims of secured creditors as per the SARFAESI Act. It is insufficient to simply state that dues can be recovered as arrears of land revenue.A. The Securitisation and Reconstructio...
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Uco Bank and ANR. Vs. Dipak Debbarma & Ors. [NOVEMBER 25, 2016]

Judgement Date : november/2016, Citation : 2016 Latest Caselaw 840 SC

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Shabina Abraham & Ors. Vs. Collector of Central Excise & Customs [July 29, 2015]

Judgement Date : july/2015, Citation : 2015 Latest Caselaw 483 SC

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M/s Cochin Port Trust Vs. State of Kerala [April 22, 2015]

Judgement Date : april/2015, Citation : 2015 Latest Caselaw 316 SC

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Delta Distilleries Limited Vs. United Spirits Limited & ANR. [September 23, 2013]

Judgement Date : september/2013, Citation : 2013 Latest Caselaw 682 SC

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Bank of Maharashtra Vs. Pandurang Keshav Gorwardkar & Ors. [MAY 7, 2013]

Judgement Date : may/2013, Citation : 2013 Latest Caselaw 366 SC

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Maharashtra State Co-Op.Bank Ltd. Vs. Assistant P.F.Commr.& ANR. [2009] INSC 1636 (8 October 2009)

Judgement Date : october/2009, Citation : 2009 Latest Caselaw 825 SC

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M/S.Yasha Overseas Vs. Commissioner of Sales Tax & Ors [2008] INSC 818 (6 May 2008)

Judgement Date : may/2008, Citation : 2008 Latest Caselaw 451 SC

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Commercial Taxation Officer, Udaipur Vs. M/S Rajasthan Taxchem Ltd [2007] Insc 34 (12 January 2007)

Judgement Date : january/2007, Citation : 2007 Latest Caselaw 34 SC

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M/S. Sunrise Associates Vs. Govt. of Nct of Delhi & Ors [2006] Insc 255 (28 April 2006)

Judgement Date : april/2006, Citation : 2006 Latest Caselaw 255 SC

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Sree Balaji Rice Mill, Bellary Vs. State of Karnataka [2005] INSC 210 (31 March 2005)

Judgement Date : march/2005, Citation : 2005 Latest Caselaw 210 SC

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State of Maharashtra Vs. M/S. Bradma of India Ltd [2005] INSC 103 (16 February 2005)

Judgement Date : february/2005, Citation : 2005 Latest Caselaw 103 SC

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Tata Motors Ltd. Vs. State of Maharashtra & Ors [2004] Insc 383 (6 May 2004)

Judgement Date : may/2004, Citation : 2004 Latest Caselaw 346 SC

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Commissioner of Sales Tax Vs. Sai Publication Fund [2002] INSC 166 (22 March 2002)

Judgement Date : march/2002, Citation : 2002 Latest Caselaw 166 SC

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Dena Bank Vs. Bhikhabhai Prabhudas Parekh & Co. & Ors [2000] INSC 252 (25 April 2000)

Judgement Date : april/2000, Citation : 2000 Latest Caselaw 249 SC

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Dena Bank Vs. Bhikhabhai Prabhudas Parekh & Co. & Ors [2000] INSC 248 (25 April 2000)

Judgement Date : april/2000, Citation : 2000 Latest Caselaw 245 SC

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M/S. B. Oil Mills Ltd. Vs. Sales Tax Tribunal & Ors [1998] INSC 460 (3 September 1998)

Judgement Date : september/1998, Citation : 1998 Latest Caselaw 460 SC

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L.M. Mahurkar Vs. The Bar Council of Maharashtra & ANR [1996] INSC 507 (8 April 1996)

Judgement Date : april/1996, Citation : 1996 Latest Caselaw 323 SC

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Sahakari Khand Udyog Mandali Ltd. Vs. State of Gujarat [1994] INSC 493 (23 September 1994)

Judgement Date : september/1994, Citation : 1994 Latest Caselaw 487 SC

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Devidass Gopal Krishan Pvt. Ltd. Vs. State of Punjab [1994] INSC 227 (8 April 1994)

Judgement Date : april/1994, Citation : 1994 Latest Caselaw 224 SC

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Godrej & Boyce MFG. Co. Pvt. Ltd. & Ors Vs. Commissioner of Sales Tax & Ors [1992] Vs. 183 (30 July 1992)

Judgement Date : july/1992, Citation : 1992 Latest Caselaw 183 SC

Headnote :

The circumstances surrounding all the appeals - (C.A.No. 803/1977, C.A. Nos. 800-01 of 1977; 3843-47/1983; and 3849-50/1988 - were identical, leading to a common question.In C.A.No. 803 of 1977, the appellant was a registered dealer under the Bombay Sales Tax Act, 1959, engaged in manufacturing prod...
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Commissioner of Sales Tax, Bombayetc. Vs. Bharat Petroleum Corporation Ltd. [1992] INSC 52 (18 February 1992)

Judgement Date : february/1992, Citation : 1992 Latest Caselaw 52 SC

Headnote :

The assessee, an oil refinery that is the predecessor of the respondent Corporation in one of the appeals, had registered as a dealer under the Bombay Sales Tax Act, 1959. In the calendar year 1961, it purchased sulphuric acid from a chemical company for the purpose of processing and refining crude...
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Goodyear India Ltd. Vs. State of Haryana & ANR [1989] INSC 311 (19 October 1989)

Judgement Date : october/1989, Citation : 1989 Latest Caselaw 311 SC

Headnote :

The appellant company, Good Year India Limited, is a registered dealer under both the Haryana General Sales Tax Act, 1973 and the Central Sales Tax Act, 1956, and is engaged in the manufacturing of automobile tyres and tubes in Ballabgarh, Haryana. To support its manufacturing operations, the compan...
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State of Kerala Vs. Attesee [1988] INSC 329 (27 October 1988)

Judgement Date : october/1988, Citation : 1988 Latest Caselaw 325 SC

Headnote :

Section 9, in conjunction with item 7 of the Third Schedule of the Kerala General Sales Tax Act of 1963, provided sales tax exemptions for specific items, including cotton fabrics. The term \"cotton fabrics\" was defined in accordance with item 19 of the first Schedule of the Central Excises and Sal...
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Doburg Lager Breweries Pvt. Ltd. Vs. Dhariwal Bottle Trading Co. & ANR [1986] INSC 41 (14 March 1986)

Judgement Date : march/1986, Citation : 1986 Latest Caselaw 41 SC

Headnote :

The appellant, a private limited company operating in a backward area of the State, employed approximately 200 workers. It had taken a loan of around Rs. 52.30 lakhs from the State Industrial and Investment Corporation of Maharashtra Limited (SICOM). Due to financial troubles, winding up proceedings...
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State of Maharashtra & ANR Vs. Chandrakant Anant Kulkarni & Ors [1981] INSC 162 (8 September 1981)

Judgement Date : september/1981, Citation : 1981 Latest Caselaw 162 SC

Headnote :

Assistant Sales Tax Officers (ASTOs) who were involved with the affairs of the former States of Madhya Pradesh and Hyderabad were assigned to the new State of Bombay as of November 1, 1956, under section 115 of the States Reorganisation Act, 1956 (Act No. XXXVII). In their previous states, these AST...
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Santoshi Tel Utpadak Kendra Vs. Deputy Commissioner of Sales Tax [1981] INSC 125 (24 July 1981)

Judgement Date : july/1981, Citation : 1981 Latest Caselaw 125 SC

Headnote :

The appellant, a partnership firm, was evaluated by the Sales Tax Officer, who estimated its turnover for the calendar year 1971 and the first half of 1972, resulting in two assessment orders dated March 26, 1973, under section 33 of the Bombay Sales Tax Act, 1959, which imposed Sales Tax and penalt...
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Hindustan Brown Boveri Ltd. Vs. State of Gujarat [1981] INSC 83 (7 April 1981)

Judgement Date : april/1981, Citation : 1981 Latest Caselaw 83 SC

Headnote :

The State Government, exercising its authority under section 49(2) of the Gujarat Sales Tax Act, 1969, has exempted the total tax due on the sale of goods (excluding prohibited items) by a registered dealer to an electrical undertaking, provided that the Commissioner certifies this for the purpose....
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Commissioner of Sales Tax, Gujarat Vs. Union Medical Agency [1980] INSC 194 (8 October 1980)

Judgement Date : october/1980, Citation : 1980 Latest Caselaw 194 SC

Headnote :

The Court granted the appeal through special leave and ruled in favor of the respondent against the assessee.
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State of Gujarat & ANR Vs. Patel Ranjibhai Dhanbhai & Ors [1979] INSC 94 (1 May 1979)

Judgement Date : may/1979, Citation : 1979 Latest Caselaw 94 SC

Headnote :

Section 33(6) of the Bombay Sales Tax Act of 1959 states that if the Commissioner of Sales Tax believes that a dealer is obligated to pay tax but has not registered within the timeframe specified in section 22, the Commissioner will determine, to the best of his judgment, the tax amount owed by the...
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R. S. Joshi, S.T.O. Gujarat Vs. Ajit Mills Ltd., Ahmadabad & ANR [1977] INSC 169 (31 August 1977)

Judgement Date : august/1977, Citation : 1977 Latest Caselaw 169 SC

Headnote :

Section 46(1) of the Bombay Sales Tax Act, 1959 (as it applies to the State of Gujarat) states that no individual is permitted to collect any amount as tax on the sale of goods for which, according to section 5, no tax is due. Subsection (2) specifies that individuals who are not registered dealers...
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Commissioner of Sales Tax, Gujarat Vs. M/S. Sabarmati Reti Udyog Sahakari Mandali Ltd. [1976]126 (26 April 1976)

Judgement Date : april/1976, Citation : 1976 Latest Caselaw 126 SC

Headnote :

The respondent produced and supplied kiln-fired bricks to the appellant according to a works contract dated December 8/9, 1970. This contract stipulated that (1) land would be provided at no cost, (ii) the materials would be at the contractor\'s risk until final delivery, and (iii) the contractor co...
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Murarilal Mahabir Prasad & Ors Vs. Shri B. R. Vad & Ors [1975] INSC 203 (5 September 1975)

Judgement Date : september/1975, Citation : 1975 Latest Caselaw 201 SC

Headnote :

The first appellant was a partnership firm established through a partnership deed dated December 3, 1953. This firm was registered as a dealer under the Bombay Sales Tax Acts of 1953 and 1959. It comprised five partners, namely appellants two to five, along with one additional partner who passed awa...
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State of Gujarat Vs. Prakash Trading Co. Ahmedabad [1972] INSC 176 (22 August 1972)

Judgement Date : august/1972, Citation : 1972 Latest Caselaw 176 SC

Headnote :

Entry 28 of Schedule C of the Bombay Sales Tax Act, 1959, as amended by the Gujarat Act of 1962, relates to soaps. Entry 21A of Schedule E addresses toilet articles, excluding soap as defined in Entry 28 of Schedule C, while Entry 22 of Schedule E serves as a catch-all for all goods not specifically...
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Khedut Sahakari Ginning & Pressing Societyltd. Vs. State of Gujarat [1971] INSC 244 (14 September 1971)

Judgement Date : september/1971, Citation : 1971 Latest Caselaw 244 SC

Headnote :

The appellant was a cooperative society registered under the Bombay Cooperative Societies Act of 1925. During the assessment period from November 1, 1960, to October 31, 1961, the Society received a significant amount of cotton from its members, which it sold either after ginning and pressing or wit...
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State of Maharashtra & ANR Vs. Champalal Kishanlal Mohta [1970] INSC 67 (17 March 1970)

Judgement Date : march/1970, Citation : 1970 Latest Caselaw 67 SC

Headnote :

The sale contract made by the respondent clearly stated that the timber to be sold would be severed. The High Court determined that the sale of standing trees did not qualify as a sale of goods subject to sales tax under the Bombay Sales Tax Act, 1959, and this ruling was upheld by this Court upon a...
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State of Rajasthan Vs. Man Industrial Corporation Ltd. [1969] INSC 26 (4 February 1969)

Judgement Date : february/1969, Citation : 1969 Latest Caselaw 26 SC

Headnote :

The respondent, a manufacturer of steel windows, submitted a bid for the \'Providing and fixing\' of window leaves in a building. These window leaves were to be manufactured according to the specifications outlined in the contract and installed within six months from the date of acceptance, using ra...
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Ganesh Prasad Dixit Vs. Commissioner of Sales Tax, Madhya Pradesh [1969] INSC 21 (3 February 1969)

Judgement Date : february/1969, Citation : 1969 Latest Caselaw 21 SC

Headnote :

The appellants, a building contractor firm, were registered dealers under the Madhya Pradesh General Sales Tax Act of 1959. They purchased building materials that were subject to tax and utilized them in their business operations. The Sales-tax Officer issued notices under section 18(5), requesting...
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State Bare Acts

Andhra Pradesh State Laws 362 Arunachal Pradesh State Laws 77 Assam State Laws 302 Bihar State Laws 525 Chandigarh Local Acts 30 Chhattisgarh State Laws 148 Delhi Local Laws 320 Goa State Laws 216 Gujarat State Laws 405 Haryana State Laws 492 Himachal Pradesh State Laws 306 Jammu and Kashmir State Laws 344 Jharkhand State Laws 284 Karnataka State Laws 263 Kerala State Laws 310 Madhya Pradesh State Laws 553 Maharashtra State Laws 862 Manipur State Laws 68 Mizoram State Laws 84 Nagaland State Laws 104 Odisha State Laws 731 Puducherry State Laws 108 Punjab State Laws 669 Rajasthan State Laws 730 Sikkim State Laws 107 Tamil Nadu State Laws 693 Telangana State Laws 32 Tripura State Laws 87 UP State Laws 914 Uttarakhand State Laws 131 West Bengal State Laws 738
 
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