COMMISSIONER OF SALES TAX Vs. RAMDAS SOBHRAJ

JUDGEMENT

(1.) This reference at the instance of the applicant has been made by the Maharashtra Sales Tax Tribunal (Tribunal) under Section 61(1) of the Bombay Sales Tax Act, 1959 (hereinafter referred to as the "said Act") for the opinion of this Court on the following question of law: On the facts and circumstances of the case and in the true and correct interpretation of sub-section (l) of section 2 of the Maharashtra Sales Tax on the transfer of property in goods involved in execution of Works Contracts (reenacted) Act, 1989, read with the 46 th Amendment of the Constitution of India, whether the Tribunal was justified in holding that there is no transfer of property in ink, lacquer and paper in the transaction effected in post 46 th Amendment era The Advocate for the applicant and respondent state that the word "paper" in the question is a mistake. Therefore, the question framed is only with regard to transfer of property in ink and lacquer.

(2.) The facts leading to the present reference are as under:

(3.) Mr. Sonpal, Special Counsel appearing for the appellant-revenue in support of the appeal submits that: