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1 - 10 of 25 (0.36 seconds)Section 7 in The Bombay University Act, 1974 [Entire Act]
Section 2 in The Bombay University Act, 1974 [Entire Act]
Section 13 in The Bombay University Act, 1974 [Entire Act]
Section 14 in The Bombay University Act, 1974 [Entire Act]
The Maharashtra Prohibition Act
State Of Tamil Nadu vs Pyare Lal Malhotra Etc on 19 January, 1976
4. In view of the interpretation till then consistently placed by the department upon certain statutory provisions of the Bombay Act and the Rules made thereunder, neither Shree Ram Steel Rolling Mills were liable to pay sales tax on the sales of M.S. rounds to V.K. Steel nor were Metro Steel Rolling Mills liable to pay any purchase tax in respect of their purchase of rolling scrap from an unregistered dealer. However, in view of a judgment of the Supreme Court delivered on 19th January, 1976, in State of Tamil Nadu v. Pyare Lal Malhotra , the Commissioner of Sales Tax took a view that all such transactions were liable to tax. He accordingly issued a circular No. B-11 of 1976 dated 20th April, 1976, giving notice that in view of the aforesaid decision of the Supreme Court, manufactured goods consisting of steel rounds, flats, angles plates, bars or similar goods in other forms and shapes could be taxed again even when the material out of which they were made had already been subjected to tax as iron and steel scrap. The said circular further stated that it had been decided on administrative grounds to apply the ratio of the said judgment in matters of deciding claims of resale, set-off and liability under section 3 of the Bombay Act as well as the grant of recognitions only in respect of transactions effected on and after the Supreme Court judgment, namely, 19th January, 1976.