Court : Sales Tax Tribunal STT Mumbai
Reported in : 196011STC33Tribunal
1. This is a revision application against an order made by the Additional Collector of Sales Tax, Bombay City Division, (Revision), Bombay, on the28th April, 1959 and the point raised on behalf of the applicants by Mr. Patel is that the applicants were not liable to pay the purchase tax under Section 10(a) of the Bombay Sales Tax Act, 1953.The facts which have a bearing upon the question seem to be these.2. The applicants had business in waste paper and rags. The period of assessment with which this case is concerned is from 1st April, 1954, to 31st March, 1955. The applicants do not maintain any regular books of account. When the Sales, Tax Officer had to deal with the assessment he held that the applicants were liable to pay the purchase tax under Section 10 (a) of the Act and directed that a sum of Rs. 1,639-14-0 should be recovered from the applicants. This order was questioned by the applicants before the Assistant Collector of Sales Tax who agreed with the conclusion of the Sale...
Tag this Judgment!Court : Sales Tax Tribunal STT Mumbai
Reported in : 196011STC36Tribunal
1. This is a revisional application against an order made by the Additional Collector of Sales Tax, Bombay City Division (Revision), Bombay, on 28th April, 1959 and the short question which arises is whether the Assistant Collector of Sales Tax was right in summarily rejecting the appeal preferred by the applicants before him.2. The matter arises this way. An appeal was filed before the Assistant Collector of Sales Tax against an assessment order passed by the Sales Tax Officer, Licence Circle, Bombay. The order related to a period between 1st April, 1955 and 31st March, 1956. The appeal was admitted and this is not in dispute. It was fixed for hearing on 31st July, 1958. On that date the applicants attended, but it appears that the papers of the case were not available so that the applicants did all that they could do in the circumstances by attending on the date of hearing before the appellate authority. The case then stood adjourned to 10th September, 1958. On this date the applica...
Tag this Judgment!Court : Sales Tax Tribunal STT Mumbai
Reported in : 196011STC39Tribunal
1. These are two revisional applications preferred by Messrs Indian Vegetable Products Ltd., which raise a common question and the question arises in this way.2. The applicants made certain sales and the sale price included an item called railway freight. The contention on behalf of the applicants is that the price realised by the applicants after deduction of the railway freight constitutes the sale price for the purpose of assessment under the Bombay Sales Tax Act, 1953 (unamended), arid the short question is whether the amount of the railway freight is a cash discount within the meaning of Section 2(14) of the Act. Section 2(14) defines the expression "sale price" as meaning the amount payable to a dealer as valuable consideration for the sale of any goods, less any sum allowed as cash discount according to trade practice, but including any sum charged for anything done by the dealer in respect of goods at the time of or before delivery thereof, other than the cost of freight or de...
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