Bombay High Court Holds Telecommunication Service Constitutes 'Commerce' Under Bombay Sales Tax Act — Incidental Sale of Scrap Taxable. The court interpreted Section 2(5A) of the Bombay Sales Tax Act, 1959 to include telecommunication services as 'commerce', making the appellant a 'dealer' liable for tax on scrap sales.
27 Apr 2012The case involves Sales Tax References under the Bombay Sales Tax Act, 1959, concerning the tax liability of M/s. Bombay Telephone (now Mahanagar Tele...






