9911796707
TMI Blog1975 (11) TMI 138X X X X Extracts X X X X X X X X Extracts X X X X ..... after referred to as "the said Act"). The question referred to us for our consideration is as follows: "Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the butter paper adapted for use as printing material by the respondents is covered by entry No. 24 of Schedule C to the Bombay Sales Tax Act, 1959?" The facts giving rise to this refe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stood, the assessees would not be entitled to a set-off as claimed by them, whereas if it was covered by entry No. 24 of the said Schedule C they would be so entitled. For the assessment periods 1st January, 1960, to 31st March, 1960, 1st April, 1960, to 31st March, 1961, 1st April, 1961, to 31st March, 1962, and 1st April, 1962, to 31st March, 1963, it has been held by the Tribunal that the butte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the department, has urged that the Tribunal was in error in coming to the conclusion that the word "adapted" in entry No. 6 should be governed by the use to which a purchasing dealer intends to put the paper purchased by him or the adaptation of it made by him. It was submitted by him that on a reading of entry No. 6 it was the normal use of the butter paper at the time of purchase which should b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds and there being no common knowledge that such is the normal use of butter paper, we are of the view that the Tribunal was right in coming to the conclusion that the butter paper purchased by the assessees was covered by entry No. 24. In the result, the question referred to us must be answered in the affirmative. The applicant to pay to the respondents the costs of this reference fixed at Rs. 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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