COMMISSIONER OF SALES TAX Vs. MINIMAX LTD

JUDGEMENT

(1.) This is a reference under section 61(1) of the Bombay Sales Tax Act, 1959, read with section 9(3) of the Central Sales Tax Act, 1956. The question referred to us for our opinion is :

(2.) It may be useful to set out at this place the material provisions upon which the arguments in the present case turn. Section 8(1) of the Central Sales Tax Act, 1956 (hereinafter referred to as "the said Act"), at the material time, ran as follows :

(3.) Sub-section (4) of section 8 of the said Act runs as follows :