Mumbai Court November 1974 Judgments

New Prahlad Mills Vs. the State of Maharashtra

Court: Mumbai

Reported in: [1975]35STC352(Bom)

Madon, J.1. The question which has been referred to us in this reference under section 34(1) of the Bombay Sales Tax Act, 1953, made at the instance of the assessee is 'Whether, in the circumstances and on the facts of the case and on a proper construction of the relevant provisions of law, the Tribunal was justified in holding that the applicant was not entitled to claim exemption under section 9(1) in respect of the impugned sale ?' Section 9(1) mentioned in the said question is really the first proviso to section 9 of the Bombay Sales Tax Act, 1953. The relevant provisions of section 9 are as follows : '9. Levy of general sales tax. - Subject to the provisions of section 7, there shall be levied a general sales tax on the turnover of sales of goods specified in column 1 of Schedule B at the rates, if any, specified against them in column 3 of the said schedule : Provided that - (1) no general sales tax shall be levied on the sales of goods to a dealer who holds a licence and furnish...