M/S. Pukhraj Virchand v. the State of Maharashtra and Anr.
Case brief
What is this about?
The Bombay High Court dismissed a sales tax reference application. The Court held that the Tribunal's finding that a sale of yarn was interstate based on evidence did not raise any substantial question of law warranting the High Court's opinion.
What the court decided
10.sta6.14.doc
sbw
IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION
SALES TAX APPLICATION NO.6 OF 2014 IN
REFERENCE APPLICATION NO.86 OF 2012
M/s. Pukhraj Virchand
..Applicant
- Versus -
The State of Maharashtra & Anr.
..Respondents
Mr. C. B. Thakar for the Applicant. Ms. Uma Palsuledesai, AGP, for the Respondent-State.
CORAM: S.C. DHARMADHIKARI AND
A.A. SAYED, JJ.
Issues for consideration
2 issues framed by the court
Whether the factual findings in the Tribunal's order, which held the sale to be interstate, raise a substantial question of law requiring the High Court's opinion?
Whether the change in the Assessee's stand from interstate to local sale was legitimately considered and rejected by the Tribunal?
Parties & counsel
- applicant
M/s. Pukhraj Virchand
- respondent
The State of Maharashtra
Coram
S.C. Dharmadhikari
Case details
As recorded by the court registry
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