9911796707
TMI Blog1993 (3) TMI 310X X X X Extracts X X X X X X X X Extracts X X X X ..... for the construction of the barges intended for use in the business of sea transport the opponent-company was not carrying on the business of buying goods and hence was not a dealer as defined by clause (11) of section 2 of the Bombay Sales Tax Act, 1959? Held that:- Appeal is allowed. The order of the High Court rejecting the sales tax application, passed on January 24, 1977, is set aside. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r of Sales Tax, Maharashtra, to direct the Sales Tax Tribunal to refer to the High Court the following question: "Whether the Tribunal was correct in holding that in purchasing materials for the construction of the barges intended for use in the business of sea transport the opponent-company was not carrying on the business of buying goods and hence was not a dealer as defined by clause (11) of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Deputy Commissioner was set aside by the Sales Tax Tribunal, reliance being placed upon the aforementioned judgment in the case of Famous Cine Laboratory and Studio Ltd. [1975] 36 STC 104 (Bom). Basing itself upon the same judgment, the High Court, as aforesaid, declined to call for a reference. The Famous Cine Laboratory and Studio Ltd. owned a film studio and a film laboratory and hir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... purchased building materials in the course of its business as building contractor and consumed them in the construction of buildings or in carrying out repairs to buildings. It was held that the assessee was a dealer within the meaning of section 2(11). Learned counsel submitted that to the facts of the case before us it was the judgment in D. V. Save's case [1975] 36 STC 47 (Bom) which was applic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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