This order references specific application directing the applicant to refer questions regarding sales tax exemption to the High Court and disposes of the proceedings without issuing substantive reasons or findings.
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IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
SALES TAX APPLICATION NO. 16 OF 2008
IN
REFERENCE APPLICATION NO. 67 OF 2006
M/s VIP Industries Ltd.
.. Applicant
V/s
The Commissioner of Sales Tax & Anr.
.. Respondents
Mr. C.B. Thakkar for the applicant.
Ms. Geeta Shastri, A.G.P. For the respondents.
CORAM : F.I. REBELLO & D.G. KARNIK, JJ.
DATE : 7TH AUGUST 2009
P.C. :
(1) Whether the Tribunal was correct, in law and on facts, while holding that on sales of goods to Canteen Stores Department (CSD) against declaration in Form ‘H’, under entry 1 of Group H of Schedule of Notification issued under Section
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41 of the Bombay Sales Tax Act, 1959 (the Bombay Act), turnover tax u/s.9 of the Bombay Act and Surcharge under section 15-AI of the Bombay Act is not exempt and therefore the appellant is required to pay total tax @ 2.1% (i.e. Sales Tax @ 1% + turnover tax @ 1% + Surcharge @ 10% of sales tax i.e. @ 0.1%) and not @ 1% as claimed by the appellant ?
(D.G. KARNIK, J.)
M/s VIP Industries Ltd.
The Commissioner of Sales Tax
F.I. REBELLO
D.G. KARNIK
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
