LAWS(BOM)-1990-8-106

KISANGOPAL SHRIKISANDAS DAMANI Vs. STATE OF MAHARASHTRA

Decided On August 08, 1990
KISANGOPAL SHRIKISANDAS DAMANI Appellant
V/S
STATE OF MAHARASHTRA Respondents

JUDGEMENT

(1.) THE following question is referred for determination at the instance of the assessee under section 61 of the Bombay Sales Tax Act, 1959 ("the Act") :

(2.) THE basic factual background is as under :

(3.) THE word "resale" is defined under sub-section (26) of section 2 of the Act as under :