The Commissioner of Sales Tax & Anr. v. M/s Mahindra Ugine Steel Co. Ltd
Case at a glance
- Decided
- 07 Aug 2009
- Bench
- D G KARNIK, F I REBELLO
Outcome
Disposed of
The application is disposed of accordingly
Provisions considered
Key paragraphs
- Para 33. The application is disposed of accordingly. (D.G. KARNIK, J.) (F.I. REBELLO, J.)
Judgment
Mr. J.S. Saluja, A.G.P. For the applicant. CORAM : F.I. REBELLO & D.G. KARNIK, JJ. DATE : 7TH AUGUST 2009 P.C. :
The applicant is directed to make a reference to this Court on the following questions:- (i) Whether on the facts and in the circumstances of the case, and in true and correct interpretation of section 2(13) and section 2(28) of the B.S.T. Act, 1959 the Tribunal was justified in holding that the transactions in respect of machinery (i.e. Walking Beam Furnace), in the instant case do not amount to 2 sales liable to tax under the provisions of the Bombay Sales Tax Act, 1959? (ii) Whether on the facts and in the circumstances of the case, and in true and correct interpretation, the Tribunal was justified in holding that the transaction in respect of the aforesaid machinery was pertaining to the immovable property? (iii) Whether on the facts and in the circumstances of the case, the Tribunal was correct in law in holding that the transaction in respect of the aforesaid machinery (i.e. Walking Beam Furnace) in the instant case was merely a financing transaction, not involving any sale of goods?
The reference be forwarded to this Court within 8 weeks from the date of receipt of this order.
Operative part
Questions this judgment answers
What did the Court decide in this case?
The Court recorded the following disposition: The application is disposed of accordingly
Which statutory provisions did this judgment involve?
Bombay Sales Tax Act, 1959.
Which court decided this case, and when?
Bombay High Court, on 07 Aug 2009. The bench was D G KARNIK, F I REBELLO.
Precedent status how later indexed judgments have treated this case
No known negative treatment found in the Courts & Cases corpus.
This is a result about the indexed corpus, not a finding that the judgment remains good law. Coverage may be incomplete.