Court : Sales Tax Tribunal STT Mumbai
Reported in : 19567STC229Tribunal
..... , bombay, wrote to the housing company on 31st october, 1950, granting permission for the erection of two lifts in their premises under section 4 of the bombay lifts act, 1939, subject to the condition that the permission would be valid for a period of 6 months ..... eastern engineers, bombay, were assessed to special tax under section 6 of the bombay sales tax act of 1946 in respect of the period 1st january, 1950, to 31st march, 1951, on account of certain passenger lifts installed by them at a number of premises at bombay. ..... there is an item in the details furnished regarding "price" under which it is stated : for the lift as above completely erected at site and putting in working condition, as required under the new bombay lift rules...rs. ..... on 12th december, 1950, the applicants wrote to the bombay electric supply and transport undertaking with a request for an appointment for the electrical connection of the lifts. ..... these parts of the several definitions were deleted as stated above by the bombay act, xxv of 1947. ..... the assessment in the case dealt with there by the high court of madras had been made under the madras general sales tax act (ix of 1939) ..... similarly, the original bombay sales tax act, 1946, contained certain provisions analogous to these definitions as amended, which were deleted by bombay act xxv of 1947 ..... , bombay, for permission to erect the lifts at the premises of messrs jayant jain housing co ..... , bombay, to inspect the lifts and grant permission to work them; a chalan for .....
Tag this Judgment!Court : Sales Tax Tribunal STT Mumbai
Reported in : 19567STC260Tribunal
..... shri thakkar for the applicants has contended that the applicants are not dealers within the meaning of the bombay sales tax act, that they should have been assessed under section iia and not under section 11(5), and that some goods which were sold by them outside the state of bombay have been wrongly included in the taxable turnover. ..... they have been carrying on their business of selling or supplying goods in the province of bombay, and they have been, therefore, held to be dealers within the meaning of the bombay sales tax act, 1946, and assessed to the sales tax with penalties under sub-section (5) of section 11 and sub-section (3a) of section 12 of the act. ..... section 2 (b) and explanation thereto appear to be similar to the definition of "dealer" and the explanation thereunder in the bombay sales tax act, 1946. ..... section 2 (c) appears to be similar to the definition of "dealer" in the bombay sales tax act. ..... the applicants have their office in nagpur and were registered under the bombay sales tax act, 1946. ..... the state of madras [1955] 6 s.t.c.647, it was held that a person, whether he is a resident or non-resident is a dealer within the meaning of the madras general sales tax act, 1939, if he carries on the business of selling goods within the state of madras, that explanation (2) to section 2 (b) makes the agent (if any) also a "dealer" and that it is not intended to take the principal outside the scope of liability. .....
Tag this Judgment!Court : Sales Tax Tribunal STT Mumbai
Reported in : 19567STC493Tribunal
..... , decided by the madras high court, in which it was held that the motor transport companies in question having sold certain buses by reason of isolated transactions, they could not be treated as dealers in buses within the meaning of the madras general sales tax act, 1939.in the present case, however, the applicants had been already registered as dealers, and we do not think that this decision is of any guidance in the present case. ..... 78.the motor car in this case was purchased for the use of the managing director of the firm, and the cost of its purchase and the proceeds of its sale were debited and credited in the firm's books of ..... shri dalai has further argued that when the motor car in question was purchased originally sales tax had to be paid, and that if the sale of it is again subjected to tax there will be double ..... it is stated in the judgment that the goods sold were used as second-hand goods forming the assessee's private property and had no connection with any of the business, for which the dealers were registered or liable to be ..... we do not think that there is any substance in this contention, as the car had been used for a number of years before its sale, and it was sold not in its original condition but as a second-hand car ..... is in accordance with our own decision in the case of messrs login dawlat corporation ltd. v ..... shri dalai for the applicants relies on a decision of the nagpur high court in commissioner of sales tax, madhya pradesh, nagpur ..... state of bombay 3 s.t.d .....
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