Mumbai Court October 1957 Judgments
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C.C. Mahajan and Co. Vs. the State of Bombay
Court: Mumbai
Decided on: Oct-04-1957
Reported in: [1958]9STC133(Bom)
Tendolkar, J. 1. This is a reference under section 34 of the Bombay Sales Tax Act, 1953, and the question for decision that arises in this reference is whether two articles described as Badshahi soap and Badshahi powder are liable to special sales tax under sub-section (1) of section 6 of the Bombay Sales Tax Act, 1946, or are liable only to general sales tax. 2. Now, turning to section 6, sub-section (1)(a) provides for a general tax at the rate of one half of an anna in a rupee and this applies to sales of goods excluding the goods specified in Schedule I, while sub-clause (b) provides for a special tax at the rate of one anna in the rupee and this applies to sales of goods specified in Schedule I. The question, therefore, to determine is whether Badshahi soap and Badshahi powder are among the goods specified in Schedule I. Turning to Schedule I, the relevant entry is No. 6 which is as follows :- 'Perfumery, cosmetic and toilet articles, except soaps and other articles as may be spec...
The State of Bombay Vs. United Coal Co.
Court: Mumbai
Decided on: Oct-04-1957
Reported in: [1958]9STC19(Bom)
Tendolkar, J. 1. This is a reference under the Sales Tax Act at the instance of the State of Bombay. The relevant facts are these. The respondents to this Reference are the United Coal Co. A firm known as C.P. Syndicate Ltd. owned coal mines in Madhya Pradesh and they had appointed Byramji Mining Combine Ltd., Nagpur, as their sole selling agents. By a letter dated 20th March, 1950, the said Byramji Mining Combine Ltd. appointed the respondents as sole sub-agents for the sale of Damua Kalichhappar steam and slack coal for a period of one year from the first of July, 1950, for the territory of Gujarat. Now, certain mills in this Gujarat area situated at Kalol, Kadi and Petlad in the Bombay State had appointed the Kathiawar Coal Distributing Co. as their buying agents for coal. This company instructed the respondents to send to the respective mills coal required by them. This coal was despatched from the collieries direct to the mills; but the railway receipts were sent to the respondent...
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