REGENT COMPUTRONICS PVT. LTD.

COMMISSIONER OF SALES TAX Appellant

V/S

ANIL CO-OPERATIVE CREDIT SOCIETY Respondents

Referred Judgements :-

MINET V. LEMAN [REFERRED TO]
ANGUS ROBERTSON V. GEORGE DAY [REFERRED TO]
DILWORTH AND OTHERS V. THE COMMISSIONER OF STAMPS [REFERRED TO]
PUBLIC TRUSTEE V. HASTINGS [REFERRED TO]
NATIONAL ASSISTANCE BOARD V. WILKINSON [REFERRED TO]
MURUGIAH V. JAINUDEEN [REFERRED TO]
DEPUTY COMMERCIAL TAX OFFICER V. ENFIELD INDIA LTD. CO-OPERATIVE CANTEEN LTD. [REFERRED TO]
STATE OF ANDHRA PRADESH V. ABDUL BAKSHI AND BROS. [REFERRED TO]
NEW INDIA SUGAR MILLS LTD. V. COMMISSIONER OF SALES TAX [REFERRED TO]
STATE OF M.P. V. BENGAL NAGPUR COTTON MILLS LTD. [REFERRED TO]
KALIDAS DHANJIBHAI VS. STATE OF BOMBAY [REFERRED TO]
M K RANGANATHAN VS. GOVERNMENT OF MADRAS [REFERRED TO]
CENTRAL INDIA SPINNING AND WEAVING AND MANUFACTURING CO LIMITED EMPRESS MILLS NAGPUR VS. MUNICIPAL COMMITTEE WARDHA [REFERRED TO]
STATE OF MADRAS VS. CANNON DUNKERLEY AND CO MADRAS LIMITED [REFERRED TO]
STATE OF ANDHRA PRADESH VS. H ABDUL BAKHI AND BROS [REFERRED TO]
STATE OF GUJARAT VS. RAIPUR MANUFACTURING COMPANY LIMITED [REFERRED TO]
DIRECTOR OF SUPPLIES AND DISPOSALS CALCUTTA VS. MEMBER BOARD OF REVENUE WEST BENGAL CALCUTTA [REFERRED TO]
DEPUTY COMMERCIAL TAX OFFICER SAIDAPET MADRAS VS. ENFIELD INDIA LTD [REFERRED TO]
DAVANAGERE COTTON MILLS LTD VS. STATE OF MYSORE [REFERRED TO]
B PKRISHNAMURTHY VS. STATE OF MYSORE [REFERRED TO]
STATE OF MYSORE VS. BANGALORE WOOLLEN COTTON AND SILK MILLS COMPANY LTD [REFERRED TO]
SOUTHERN RAILWAY CO-OPERATIVE CANTEEN LTD VS. COMMERCIAL TAX OFFICER II CIRCLE MYSORE CITY [REFERRED TO]
BENGAL NAGPUR COTTON MILLS CLUB VS. SALES TAX OFFICER [REFERRED TO]
GANNAN DUNKERLEY AND CO MADRAS LTD VS. STATE OF MADRAS [REFERRED TO]
SREE MEENAKSHI MILLS LTD VS. STATE OF MADRAS [REFERRED TO]
DEPUTY COMMERCIAL TAX OFFICER TRIPLICANE DIVISION MOUNT VS. COSMOPOLITAN CLUB [REFERRED TO]
TRUSTEES OF THE PORT OF MADRAS VS. STATE OF MADRAS [REFERRED TO]
MADRAS ELECTRICITY DEPARTMENT CANTEEN MADRAS VS. STATE OF MADRAS [REFERRED TO]
SOUTHERN RAILWAY EMPLOYEES WORKSHOP CANTEEN VS. DEPUTY COMMERCIAL TAX OFFICER TIRUCHIRAPALLI TOWN IV [REFERRED TO]
GONDWANA CLUB NAGPUR VS. SALES TAX OFFICER [REFERRED TO]

JUDGEMENT

(1.) IN this reference under section 61 of the Bombay Sales Tax Act, 1959 (hereinafter referred to as the Act), the following two questions have been referred by the Tribunal to this Court :- " (1) Whether on the facts and in the circumstances of the case, in respect of the sales effected by the canteen during the periods from 16th February, 1960 to 30th June, 1960, 1st July, 1960 to 30th June, 1961, 1st July, 1961 to 30th June, 1962 and 1st July, 1962 to 30th June, 1963, the opponent-society is a dealer within the meaning of the definition of the term 'dealer' contained in clause (11) of section 2 of the Bombay Sales Tax Act, 1959 ? (2) If the answer to question No. (1) is in the negative, whether on the facts and in the circumstances of the case the opponent-society would still be liable to pay tax during the period it holds registration certificate by virtue of sub-section (5-A) of section 22 of the Bombay Sales Tax Act, 1959 ? "

(2.) WE may point out that in question No. (1), the reference to "30th January, 1961" in the period 1st July, 1960 to 30th June, 1961, is obviously a mistake and the correct period which should be deemed to have been mentioned in question No. (1) is 1st July, 1960 to 30th June, 1961. In the second line of the first question referred to us, the words "in respect of" after the word "case" and before the word "sales" are not to be found; but we have added those words as on reading those words, the question may be properly understood.

(3.) SECTION 2 (11) of the Act provides as follows : " 'dealer' means any person who whether for commission, remuneration or otherwise carries on the business of buying or selling goods in the State, and includes a State Government which carries on such business, and also any society, club or other association of persons which buys goods from, or sells goods to, its members. "

Click here to view full judgment.

COMMISSIONER OF SALES TAX Vs. ANIL CO-OPERATIVE CREDIT SOCIETY

Referred Judgements :-

JUDGEMENT

QUick Links

Get in Touch

Email

Contact Numbers

Address