Bombay High Court Allows Assessees' References in Sales Tax Case on Development Charges for Moulds. Development charges recovered for making/rectifying moulds used exclusively for manufacturing assessee's products do not constitute 'sale' under Bombay Sales Tax Act, 1959 and Central Sales Tax Act, 1956, and are not exigible to sales tax.
3 Aug 2017The judgment concerns two groups of Sales Tax References under the Bombay Sales Tax Act, 1959, involving M/s. Tata Johnson Controls Automotive Ltd. an...




