COMMISSIONER OF SALES TAX Vs. MANGHARAM AND CO

JUDGEMENT

(1.) The question which has been submitted for our determination in this Reference under section 61(1) of the Bombay Sales Tax Act, 1959, made at the instance of the Commissioner of Sales Tax, is :- "Whether on a true and proper interpretation of entry No. 14 of Schedule A to the Bombay Sales Tax Act, 1959, the Tribunal was correct in law in holding that the sales of ice-cream effected by the Respondent at their place of business at Appollo Bunder were covered by entry No. 14 of Schedule A and as such exempt from tax ?"

(2.) At all material times the Respondents were registered as a dealer under the said Act. The Respondents sell ice-cream sold by them at their said place of business at Appollo Bunder was exempt from tax under entry 14 of Schedule A to the said Act. The Sales Tax Officer accepted this claim for Respondents as to why the assessment orders for the aforesaid two periods should not be revised by deleting therefrom the exemption given in respect of the sales of ice-cream at the said Appollo Bunder place of business. By his two orders dated August 31, 1966 the Assistant Commissioner revised the said orders of the Sales Tax Officer and held that the sales of ice-cream effected by the Respondents were taxable under entry 31 of Schedule C to the said Act. The Respondents appeal against the said orders of the Assistant Commissioner failed. The Respondent's then filed second appeals to the Tribunal, and both these appeals were allowed, the Tribunal holding that the ice-cream sold by the Respondents was exempt from tax under entry 14 of Schedule A to the said Act.

(3.) It will be convenient at this stage to set out the two entries in question. The description of the goods in entry 14 of Schedule A to the said Act during the relevant period was as follows :-