STATE OF MAHARASHTRA Vs. SHLVDATT AND SONS

JUDGEMENT

(1.) - These are three appeals by the State of Maharashtra. They arise out of the sales tax assessments of two assessees M/s. Shiv Datt and Sons and M/s. Vora Brothers. In the case of M/ s. Shiv Datt and Sons there are two assessment years 1968-69 and 1969-70 involved, while in the case of M/ s. Vora Brothers, the assessment relates to the period from 1-11-66 to 31-10-67. All the three appeals involve the same issue and can be disposed of by a common order.

(2.) M/s. Shiv Datt and Sons are dealers for 'Exide Batteries' while M/s. Vora Brothers are dealers for 'Standard Batteries'. They purchase the batteries from the manufacturers and sell them. The question is whether they can be treated as having resold the same good that they have purchased making them eligible for relief under S. 8 of the Bombay Sales Tax Act, 1959.

(3.) The above question arises for consideration in the following circumstances :