TATA MOTORS LIMITED Vs. STATE OF MAHARASHTRA

JUDGEMENT

(1.) CIVIL APPEAL NO. 1153 OF 1998.

(2.) By S. 26 of the Maharashtra Sales Tax Laws (Levy, Amendment and Repeal) Act, 1989 during the period from 1st July, 1981 to 31st March, 1984, R. 41-E as it existed before 1-4-1984 was deemed to have been re-enacted in the same form as it then existed but with certain modifications. The amended version of R. 41-E by the 1989 Act reads as follows :

(3.) Section 27 of the said Amendment Act of 1989 further amended the Rule 41-E as follows :-