NAGPUR DISTILLERS Vs. STATE OF MAHARASHTRA

JUDGEMENT

(1.) Heard Shri Manohar, learned Counsel for the petitioners and Smt. Dangre, learned Additional Government Pleader for the respondent.

(2.) The petitioner has challenged the Constitutional validity of the explanation added to the definition of "Sale Price" under Section 2(29) of the Bombay Sales Tax Act, 1959. That explanation reads as under:

(3.) Smt. Dangre, learned Additional Government Pleader appearing for the respondents submits that the decision in McDowell's case (supra) has been reversed by the Hon'ble Apex Court by the judgment of the Constitutional Bench in the case of McDowell & Company v. Commercial Tax Officer, 1986 AIR(SC) 649. In this judgment, their Lordships observed as follows: