In this Sales Tax Reference, the High Court disposed of the matter by relying on a prior judgment (Sales Tax Reference No.8 of 2000) with identical facts, answering the referred questions affirmatively against the Revenue.
Questions answered in affirmative against the Revenue and in favour of the assessee.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
1
IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION SALES TAX REFERENCE NO.14 OF 2000 IN
REFERENCE APPLICATION NO.56 OF 1992
The Commissioner of Sales Tax Maharashtra State, Bombay having his office at 8th floor, Vikrikar Bhavan, Mazgaon, Bombay 400 010. ...Applicant. v.
M/s. Tata Consultancy Services , having their place of business at Air India Building, Nariman Point, Bombay 400 021 ...Respondent.
Mr.V.A.Sonpal, AGP For the Applicant.
Mr.C.B.Thakkar, adv. for the Respondent.
CORAM : F.I. REBELLO & J.H. BHATIA, JJ. DATED : 19TH JUNE, 2009
Judgment: (Per J.H.Bhatia, J.)
1 On the application of the Commissioner of Sales Tax, this reference has been made on following questions:
“1. Whether on the facts and in the circumstances of the case and on a true and correct interpretation of section 2 (10) of the Maharashtra Sales Tax on the Transfer of the Right to use any goods for any purpose Act, 1985, the Tribunal was justified in holding that the impugned transaction does not amount to a sale under the provisions of the Lease Act ?
2
2 Similar questions were referred in Sales Tax Reference No.8
of 2000. Facts and circumstances in that Reference and the present Reference are almost identical. Questions in that Reference are answered in affirmative in favour of the assessee and against the Revenue. Present case is squarely covered by the judgment in the Sales Tax Reference No. 8 of 2000. Therefore, this reference may be disposed off accordingly for the same reasons.
3 For the reasons stated in the judgment in Sales Tax Reference No.8 of 2000, the questions are answered in the affirmative, i.e., against the Revenue and in favour of the assessee.
(J.H. BHATIA,J.) (F.I. REBELLO,J.)
Colour shows how this judgement treated each authority
Sales Tax Reference No.8 of 2000Relied on¶14
Sales Tax Reference No.8 of 2000
Commissioner of Sales Tax Maharashtra State, Bombay
M/s. Tata Consultancy Services
F.I. Rebello
J.H. Bhatia
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
