(1.) This is an application by a joint stock company carrying on the business of financing purchases of vehicles by persons who wish to purchase such vehicles without investing the full price needed for the purchase.
(2.) The point in controversy is the right of the State to recover sales tax on these transactions, and the assessments in dispute are for quarters ending 31-12-1951 and 31-3-1952. The other assessments which are given in para 9 of the petition are not now in dispute us they have been decided to the satisfaction of the petition.
(3.) The West Bengal Sales Tax Act has been extended to the whole of the Delhi State by a notification issued under the Part C States (Laws) Act of 1950. 'Sale' has been defined in Section 2(g) of the Act as extended to Delhi:
ABOUT US "REGENT COMPUTRONICS PVT. LTD." is a Company incorporated in 1991 under the provisions of the Companies Act, 1956. Since its inception to 1995, the Company was busy in carrying out the activities related to various Banks' Job Work..
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