The Commissioner of Sales Tax v. M/s Adani Exports Ltd

Mr. J.S. Saluja, A.G.P. For the applicant. Mr. A.S. Murthi i/b Mr. Vikram Nankani for the respondent. 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, the tribunal is justified in law in setting aside the determination of disputed questions order dated 24-10-2003 passed under Section 52 of the Bombay Sales Tax Act, 1959 by 2 the Commissioner of Sales Tax, Maharashtra State, Mumbai, and allowing the claim of sale dated 28-7-2000 of 250 M. Tonnes of Palm oil effected to M/s.Godrej Foods Limited covered by bulk import by ship and which were in unascertained stage till the clearance from customs as sale in course of import by transfer of document of title to the goods within the meaning of Section 5(2) of Central Sales Tax Act, 1956 read with Section 75 of the Bombay Sales Tax Act, 1959 and hence not liable to tax under the B.S.T. Act, 1959 ? (ii) Whether on the facts and in the circumstances of the case, the Tribunal is justified in law in holding that the provisions of the Sale of Goods Act, 1930 particularly Section 18 of the said Act is not applicable to transaction in dispute ?

The reference be forwarded to this Court within 12 weeks from the date of receipt of this order.