MAHARASHTRA STATE ELECTRICITY BOARD Vs. STATE OF MAHARASHTRA

JUDGEMENT

(1.) BY this reference under section 61 (1) of the Bombay Sales Tax Act, 1959, the Maharashtra Sates Tax Tribunal has referred the following question of law to this Court for opinion at the instance of the assessee:

(2.) SO far as question Nos. 3 and 4 are concerned, it is clear that the controversy therein is concluded by the decision of the Supreme Court in (State of Gujarat v. Raipur Manufacturing Co. Ltd.) 1967 (19) S. T. C. 1 and the decision of this Court in (Morarji Bros. (I and E) P. Ltd. v. State of Maharashtra) 1995 (99) S. T. C. 117 and Mowing the same, both question Nos. 3 and 4 are answered in the negative and in favour of the assessee.

(3.) SO far as question No. 1 is concerned, the controversy therein is whether the Tribunal was justified in law in confirming the levy of tax on the sates of tender forms amounting to Rs. 3,81. 054/ -. The material facts, giving rise to the controversy, are as follows: the assessee, Maharashtra State Electricity Board, is a body constituted under section 5 of the Electricity (Supply) Act, 1948. It is engaged in the business of generation and distribution of electricity. During the financial year 1978-79, to which this reference pertains, the assessee received a sum of Rs. 3, 81,054/- from sales of tender forms to the various parties who intended to submit tenders with the assessee. The Sales Tax Officer levied sales tax on the above amount treating the same as sales taxable under the Act. The order of the Sales Tax Officer was confirmed by the Assistant Commissioner of Sates Tax and the Maharashtra Sales Tax Tribunal. Hence reference of question No. 1 to this Court by the Tribunal at the instance of the assessee.