SATLIBOI AND COMPANY LTD Vs. STATE OF MAHARASHTRA

JUDGEMENT

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

(2.) THIS reference pertains to the period 1st April 1980 to 30th September 1980. The counsel for the parties are agreed that the controversy in the 1st question is squarely covered by the decision of this Court in Morarji Brothers (I & E) P.Ltd. v. State of Maharashtra reported in 1995 (99) STC 117 wherein it was held that the sale of three used motor cars by the assessee, who was a dealer carrying on business of manufacture, selling and supplying of chemicals, did not amount to sell by a dealer within the meaning of section 3 read with clauses (11) and (5A) of section 2 of the Bombay Sales Tax Act, 1959 and following the same, it should be answered in favour of the assessee.

(3.) IN view of the above, following the ratio of the decision referred to above, both the questions referred to us are answered in the negative, i.e. in favour of the assessee and against the revenue.