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TMI Blog2018 (4) TMI 1487X X X X Extracts X X X X X X X X Extracts X X X X ..... greed position between the parties that the question raised herein be restored to the Tribunal for fresh consideration after taking into account the Gazette published in Marathi and English of Act IX of 2005 to determine whether or not there is any conflict between the English and Marathi Gazette publication - In case, it is found to be so, then decide on the correct interpretation after deciding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se-(vii) to Explanation-b of Section 2(24) of the Act would not delete the words shall be deemed to be a sale . 2. The appellant has proposed the following question of law for our consideration : Whether the amendment carried out in Section 2(24) Explanation (b) of the Act by the Maharashtra Act No. XIV of 2005 resulted in deletion of the words shall be deemed to be a sale , being part o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (24) sale means a sale of goods made within the State for cash or deferred payment or other valuable consideration but does not include a mortgage, hypothecation, charge or pledge: and the words sell , buy and purchase , with all their grammatical variations and cognate expressions, shall be construed accordingly : Explanation For the purposes of this clause- (a).... ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erred payment or other valuable consideration but does not include a mortgage, hypothecation, charge or pledge: and the words sell , buy and purchase , with all their grammatical variations and cognate expressions, shall be construed accordingly : Explanation- For the purpose of this Clause (a) (b) (i) to (vi) (vii) every disposal of goods referred to in the Explanatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich of the two translation's correctly represent the will of the Legislature. 6. In the above view, at this stage, without answering the question as proposed for our consideration, at the request of the parties, the impugned order of the Tribunal is set aside. The issue is restored to the Tribunal for fresh disposal in terms of the directions hereinabove. 7. The Appeal is disposed of in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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