Search Results for "Bombay Sales Tax Act, 1959"

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Search Results for "Bombay Sales Tax Act, 1959"

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Supreme Court

Supreme Court Adjudicates Batch of Appeals Involving Transit Fee Levied by Uttar Pradesh, Uttarakhand and Madhya Pradesh Under Indian Forest Act, 1927. Appeals Arise from Differing High Court Decisions on Validity of Transit Rules Framed Under Section 41.

1 Aug 2026

The Supreme Court addressed a batch of cases concerning the levy of transit fee on forest produce. The matter involved three States: Uttar Pradesh, Ut...

High Court

Bombay High Court Allows Sales Tax Reference on Levy of Purchase Tax on Inter-State Purchases of Raw Materials Used in Manufacture of Exported Goods. The court framed a question of law regarding the applicability of Section 8(3)(b) of the Central Sales Tax Act, 1956 to inter-State purchases of raw materials used in exports.

21 Nov 2025

The applicant, M/s. Duphar Interfran Ltd., is a company engaged in the manufacture of pharmaceutical products. It purchased raw materials from outside...

High Court

Bombay High Court Dismisses Appeal Against Arbitral Award in Bridge Construction Dispute — No Interference Under Section 37 of Arbitration Act as Award Not Perverse or Contrary to Public Policy. The court upheld the arbitral tribunal's interpretation of contract clauses regarding fixed and variable costs, finding no patent illegality or perversity.

23 Sep 2022

The case involves an appeal under Section 37 of the Arbitration and Conciliation Act, 1996, against a Single Judge's order dismissing a Section 34 pet...

High Court

Bombay High Court Upholds Classification of Bearings as General Bearings Under Entry C-II-146 of Bombay Sales Tax Act, 1959. The court held that bearings not exclusively used in automobiles or tractors are not auto or tractor parts, applying common parlance test.

28 Feb 2017

The case involves three Sales Tax References filed by M/s Kirloskar Oil Engines Ltd. against the Commissioner of Sales Tax, Maharashtra State, under S...

High Court

Bombay High Court Upholds Tribunal's Finding of No Transfer of Property in Ink and Lacquer in Job Work of Plate Making Under Works Contract Act. The court held that ink and lacquer consumed in the process do not constitute transfer of property in goods under Section 2(1) of the Maharashtra Sales Tax on Transfer of Property in Goods Involved in Execution of Works Contracts (Re-enacted) Act, 1989.

25 Oct 2012

The case concerns a reference under Section 61(1) of the Bombay Sales Tax Act, 1959, at the instance of the Commissioner of Sales Tax, Maharashtra Sta...

High Court

Bombay High Court Allows Reference in Sales Tax Case — Sale to Purchaser's Branches in Another State Constitutes Inter-State Sale Under Section 3(a) of Central Sales Tax Act, 1956. Movement of Goods from Maharashtra to Vapi and Silvasa Occasioned by Sale, Hence Inter-State Sale.

12 Aug 2010

The applicant, M/s K.C. Metal Industries, a manufacturer and seller of copper strips and bars registered under the Bombay Sales Tax Act, 1959 and the ...

High Court

Bombay High Court Allows Set-off Claim in Sales Tax Reference, Holding Conversion of Raw Tobacco into Chewing Tobacco Constitutes Manufacture. The process of converting raw tobacco into Jarda results in a distinct product, qualifying as manufacture under Section 2(17) of the Bombay Sales Tax Act, 1959, entitling the applicant to set-off on packing materials.

2 Jul 2010

The applicant, M/s R.K. Patel & Company, a partnership firm engaged in the manufacture and sale of chewing tobacco (Jarda) from raw tobacco, was asses...

High Court

Bombay High Court Allows Appeal in VAT Classification of Electric Bicycle — EBikeMatrix Held to Be a Bicycle Under Schedule Entry C14 of MVAT Act, 2002. The court held that a bicycle with an auxiliary electric motor of less than 0.5 KW and battery backup is a 'bicycle' under Entry C14, taxable at 4%, not 12.5%.

6 May 2010

The appellant, M/s R.K. Rim Pvt. Ltd., a manufacturer of bicycles, started producing a product called 'EBikeMatrix', which is a bicycle with an auxili...

High Court

Bombay High Court Allows Exemption for Sale of Donated Oil Under BST Act Notification No. 222 — Stock Transfer from Gujarat to Maharashtra Does Not Disentitle Exemption. The court held that the identity of goods was maintained and the sale within Maharashtra qualifies for exemption under Entry 222 of Notification under Section 41 of Bombay Sales Tax Act, 1959.

6 May 2005

The applicant, Gujarat Co-op. Oilseeds Growers Federation Limited, is a federation of oilseed growers with head office in Ahmedabad and branch office ...

Supreme Court

Supreme Court Considers Validity of Transit Fee Levy on Forest Produce Under Section 41 of Indian Forest Act, 1927. High Court Judgments on Transit Fee Rules Challenged in Batch of Appeals from Uttarakhand, Uttar Pradesh, and Madhya Pradesh.

1 Jan 1970

This batch of cases before the Supreme Court arose from multiple writ petitions challenging the levy of transit fee on forest produce imposed by the S...

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