BOOTS PURE DRUG CO I PRIVATE LTD Vs. STATE OF BOMBAY
SALES TAX TRIBUNAL
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Y.V.Dixit, President -
(1.) THIS is an appeal from an order may by the Additional Collector of Sales Tax, Bombay City Division, Administration, Bombay, on the 1st October, 1959, upon an application made by the appellants on 2nd May, 1959.
(2.) THE appellants applied to the Additional Collector of Sales Tax to determine under Section 27 of the Act whether a preparation called super -mindif falls within Entry 6 of Schedule A to the Act of 1953. The entry in question is as follows :
Cattle -feeds including fodder and other concentrates but excluding cotton seed
If super -mindif falls within Entry 6 of Schedule A there can be no question that it is not subject to the payment of tax, because, Schedule A deals with what is called tax -free goods. If, on the other hand, super -mindif does not fall within Entry 6 it follows that it would be subject to the payment of sales tax.
(3.) THE view which the Additional Collector has taken is that the tax is payable under the Bombay Sales Tax Act, 1953 (Amended) on the sale of super -mindif and it is the correctness of this view which Mr. Palkhiwala on behalf of the appellants has challenged on this appeal.;
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