STATE OF MAHARASHTRA Vs. CHAMPALAL KISHANLAL MOHTAF

JUDGEMENT

(1.) Appeal No. 1878 of 1967 was ordered to be dismissed by this Court on July 17, 1969. The Court held that the sale of standing trees is not sale of goods chargeable to sales tax under the Bombay Sales Tax Act, 1959.

(2.) A petition for review of Judgment has been filed by the State contending that after the judgment of the High Court and before the appeal was heard, the Bombay Sales Tax Act, 1959 was amended by the Maharashtra Act 15 of 1967 with retrospective operation, and by the amendment "standing timber" was included in the definition of goods, but counsel for the State failed to invite the attention of the Court to that Act. Since the judgment of this Court it is claimed suffers from an error apparent from the face of the record, we have granted review of judgment.

(3.) The expression "goods" was defined in Section 2 (13) of the Bombay Sales Tax Act. 1959. By Maharashtra Act, 15 of 1967 by Section 2 the definition of "goods" was altered by providing that -