REGENT COMPUTRONICS PVT. LTD.

DEEPMANI Appellant

V/S

THE STATE OF MAHARASHTRA Respondents

Referred Judgements :-

STATE OF TRAVANCORE COCHIN VS. BOMBAY COMPANY LIMITED ALLEPPEY [REFERRED TO]
BURMAH SHELL OIL STORAGE AND DISTRIBUTING CO OF INDIA LIMITED STANDARD VACUUM OIL CO VS. COMMERCIAL TAX OFFICER:COMMERCIAL TAX OFFICER [REFERRED TO]
BEN GORM NILGIRI PLANTATIONS CO CONOOR NILGIRIS VS. SALES TAX OFFICER SPECIAL CIRCLE ERNAKULAM [REFERRED TO]
K G KHOSLA AND CO PRIVATE LIMITED VS. DEPUTY COMMISSIONER OF COMMERCIAL TAXES MADRAS DIVISION MADRAS [REFERRED TO]
COFFEE BOARD BANGALORE VS. JOINT COMMERCIAL TAX OFFICER MADRAS [REFERRED TO]
COFFEE BOARD BANGALORE VS. JOINT COMMERCIAL TAX OFFICER MADRAS [REFERRED TO]
BINANI BROS PRIVATE LIMITED PRAGDAS MATHURADAS VS. UNION OF INDIA [REFERRED TO]
BINANI BROS PRIVATE LIMITED PRAGDAS MATHURADAS VS. UNION OF INDIA [REFERRED TO]
MOHAMMAD SERAJUDDIN NANDARAM HUNTARAM VS. STATE OF ORISSA [REFERRED TO]
FERRO ALLOYS CORPORATION LIMITED VS. UNION OF INDIA [REFERRED TO]
COMMISSSIONER OF CENTRAL EXCISE COIMBATORE VS. JAWAHAR MILLS LIMITED [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. SILVER AND ARTS PALACE [REFERRED TO]
LEUKOPLAST INDIA LTD VS. STATE OF GOA [REFERRED TO]
NARANG HOTELS AND RESORTS PVT LTD VS. STATE OF MAHARASHTRA [REFERRED TO]
ABDULGAFAR A NADIADWALA VS. ASSISTANT COMMISSIONER OF INCOME TAX [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. SILVER AND ARTS PALACE [REFERRED TO]

JUDGEMENT

(1.) This reference under section 51 of the Bombay Sales Tax Act, 1959 ( BST Act for short) is made by the Sales Tax Appellate Tribunal to seek decision of this Court on the following substantial questions of law:

(2.) The applicant is a dealer registered under the BST Act. The applicant is acting as an authorised dealer to promote and market the products of M/s.R.K.Machine Tools Pvt.Limited, Ludhiana. The Sales Tax Officer (48), 'A Ward, Unit IV, Mumbai vide his order dated 27th March, 1985 assessed the applicant for the period 1st April, 1983 to 31st March, 1984 levying sales tax under the BST Act on the transaction of sale which, according to the applicant, did not attract sales tax since it occasioned export out of the territory of India.

(3.) Aggrieved by the aforesaid order of assessment, the applicant preferred first appeal before the Assistant Commissioner (Appeals), Bombay City Division, Bombay, which, according to the applicant, was dismissed without considering the legal contentions raised leading to sale of goods which occasioned export out of country.

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DEEPMANI Vs. THE STATE OF MAHARASHTRA

Referred Judgements :-

JUDGEMENT

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