Commissioner Of Sales Tax , Mumbai vs Datar Switchgear Ltd on 23 March, 2015
Before: Shri S. S. Agate,
Master & Asstt. Prothonotary (Judl.)
Date
judges.
30. Insofar as judgment of Supreme Court in case of Datar Switchgears
Ltd. (supra) is concerned, learned counsel for the applicants made ... been dealt with by the Supreme Court
in the case of Datar Switchgears Limited (supra) and similar argument has been
negatived by the Supreme
make
appointment. It is apt to quote para 19 of Datar Switchgears Ltd.
(supra), which reads as under:-
"So far as Section ... party ceases."
In Punj Lloyd (supra), the Apex Court followed Datar
Switchgears Ltd. (supra).
10. However, the said judgments were again considered
invalidated. In this regard, reliance has been placed on Datar
Switchgears Ltd. Versus Tata Finance Ltd. and another [(2000) 8
SCC 151] and Deep ... appear to be in conformity
with the law laid down in Datar Switchgears Ltd. (supra), is
clearly contrary to the agreed procedure which required
within permissible
limit. The Apex Court considered the judgment of Datar
Switchgears Ltd. (supra) in its recent judgment, reported ... 2014
"Applying the law laid down in Datar Switchgears Ltd.,
(2000) 8 SCC 151 to the admitted facts, it will be seen that
Housing Society Limited and
Others3 and Maharashtra State Electricity Board vs. Datar
Switchgear Limited "4.
7. The learned counsel submitted that ... initiated. The ratio laid down in the case of "Datar Switchgear
Limited" is also thus not useful to the Petitioner
invalidated. In this regard,
reliance has been placed on Datar
Switchgears Ltd. Versus Tata Finance Ltd.
and another [(2000) 8 SCC 151] and Deep ... appear to be in conformity with the law
laid down in Datar Switchgears Ltd.
(supra), is clearly contrary to the agreed
procedure which required
held in Maharashtra State
Electricity Distribution Co. Ltd. v. Datar Switchgear Ltd. [3] in the
following manner:
"27. A bare perusal
State of UP3 ; Maharashtra State Electricity Distribution
Company Ltd. v. Datar Switchgear Ltd.4 ; and GHCL
Mr. Gulamali Amrullah Babul And 2 Ors vs Shabbir Salebhai Mahimwala on 29 October, 2015
