Bombay High Court Upholds Revisional Jurisdiction and Denies Exemption for Brass Sheets Not Specified in Eligibility Certificate under Bombay Sales Tax Act, 1959. The court held that revisional power under Section 57 can be exercised despite pending appeals, and exemption benefits require strict compliance with the eligibility certificate's specified goods....
The case involves a reference under Section 61 of the Bombay Sales Tax Act, 1959, arising from a dispute between M/s. Jitendra R. Gandhi (the assessee) and the Commissioner of Sales Tax, Maharashtra S...
