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BARE ACTS

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

MAHARASHTRA STATE CO-OPERATIVE BANK LTD. vs. BABULAL LADE

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

Uco Bank and ANR. Vs. Dipak Debbarma & Ors. [NOVEMBER 25, 2016]

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

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

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

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

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

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

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

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 facts in all the appeals - (C.A.No. 803/1977 C.A. Nos.800-01 of 1977; 3843-47/1983; and 3849-50/1988 were identical and common question arose. C.A.No.803 of 1977 The appellant was a registered dealer under the Bombay Sales Tax Act, 1959 and it engaged in the manufacture of products, like choc...

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-Oil refinery, predecessor-in-interest to the respondent Corporation in one of the appeals had registered itself as a dealer under the Bombay Sales Tax Act, 1959. During the Calendar year 1961, it had purchased sulphuric acid from a chemical company for processing and refining crude oil...

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/petitioner company--Good Year India Limited--a registered dealer both under the Haryana General Sales Tax Act, 1973 and Central Sales Tax Act, 1956, was manufacturing automobile tyres and tubes at Ballabgarh in the State of Haryana. For the said manufacturing activity it was purchasing...

State of Kerala Vs. Attesee [1988] INSC 329 (27 October 1988)

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

Headnote :

Section 9 read with Third Schedule item 7 of the Kerala General Sales Tax Act 1963 granted exemption from sales tax to certain items including cotton fabrics. `Cotton fabrics' was defined as having the same meaning as assigned to it in item 19 of the first Schedule to the Central Excises and Sal...

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, carrying on business in a backward area of the State, had employed about 200 workmen. It had borrowed about Rs.52.30 lakhs from the State Industrial and Investment Corporation of Maharashtra Limited (SICOM). It ran into financial difficulties as a result of...

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 serving in connection with the affairs of the former States of Madhya Pradesh and Hyderabad, on the appointed date, were allocated to the new State of Bombay under s. 115 of the States Reorganisation Act, 1956 (Act No. XXXVII) with effect from November 1, 1956. The Assis...

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 assessed by the Sales Tax Officer, who estimated the turnover for the Calendar year 1971, and for the first six months of the year 1972 and made two orders of assessment dated 26 March 1973 under section 33 of the Bombay Sales Tax Act, 1959 levying Sales Tax an...

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 :

Exercising power under section 49(2) of the Gujarat Sales Tax Act, 1969, the State Government exempted the entire tax payable on sale of goods (other than prohibited goods) by a registered dealer to an electrical undertaking, certified for the purposes by the Commissioner; if the electrical undertak...

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 :

Allowing the appeal by special leave and answering against the assessee, the Court. HELD: Per Bhagwati,J. (Concurring with Sen and Venkataramiah, JJ.) (1) The expression "Registered dealer" is used in section 8 (ii) in its definitional sense to mean a dealer registered under section 22...

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 1959 provides that if the Commissioner of Sales Tax has reason to believe that a dealer is liable to pay tax but has failed to apply for registration within the time as required by s. 22, the Commissioner shall access to the best of his judgment the amount o...

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 applicable to the State of Gujarat) enacts that no person shall collect any sum by way of tax in respect of sale of any goods on which by virtue of s. 5 no tax is payable Subsection (2) provides that no person, who is not a registered dealer and li...

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 manufactured and supplied kiln burnt bricks to the appellant as per the works contract dated 8/9th December, 1970, which provided (1) that land would be given free, (ii) that the material shall remain at the contractor's risk till the date of final delivery: and (iii) that the con...

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 constituted under a deed of partnership dated December 3, 1953. The firm was registered as a dealer under the Bombay Sales Tax Acts of 1953. and 1959. The firm consisted of five partners appellants two to five and one other who died in 1965. The firm used t...

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. 1962, pertains to soaps. Entry 21A of Schedule E deals with toilet articles excluding soap as specified in Entry 28 in Schedule C. and Entry 22 of Schedule E is a residuary entry relating to all goods other than...

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, 1925. During the assessment period November 1, 1960 to October 31, 1961 the Society received large quantity of cotton from its members and the same was sold by it either after ginning and pressing or witho...

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 contract of sale entered into by the respondent expressly provided that the timber agreed to be sold shall be severed. The High Court held that the sale of standing trees was not a sale of goods chargeable to sales tax under the Bombay Sales Tax Act, 1959. and the decision was confirmed by this...

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 fabricator of steel windows, submitted a tender for 'Providing and fixing' window leaves in a building. The window leaves. were to be fabricated according to the specifications in the contract and. were to be fixed within six months from the date of acceptance to the: build...

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 were a firm of building contractors and were registered as dealers under the Madhya Pradesh General Sales Tax, 1959. They were purchasing building materials, which were taxable under the Art, and were using them in the course of their business. The Sales-tax Officer served notices upo...