COMMISSIONER OF SALES TAX Vs. RAMKRISHAN KULWANTRAO

JUDGEMENT

(1.) HAVING heard the learned counsel for the State at length and having perused the language of section 37(1)(a) in so far as it relates to registered dealers along with the language of section 46(2) of the Bombay Sales Tax Act, 1959, we are of the view that the view taken by the High Court of Bombay which is impugned in the present appeals/special leave petitions is eminently just, legal and proper and we do not see any infirmity therein.

(2.) WE , therefore, do not see any merit in these appeals and the special leave petitions brought on behalf of the Tax Department of the State of Maharashtra. The appeals and the special leave petitions are, therefore, dismissed but in the facts and circumstances of the case, we make no order as to costs.