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Bombay Sales Tax Act

3 judgments · newest first · showing 1–3

M/S SHAKTIKUMAR M. SANCHETI AND ANR.versusSTATE OF MAHARASHTRA AND ORS.

1994 INSC 554Dismissed

The petitioners, contractors and dealers of motor vehicles, purchased vehicles outside Maharashtra and brought them into the state, where they were levied an entry tax under the Maharashtra Tax on Entry of Motor Vehicles into Local Areas Act, 1987. They challenged the tax as unconstitutional, …

RAJRATHA NARANBHAI MILLS. CO. LTD.versusSALES TAX OFFICER, PETLAD

1991 INSC 52Appeal(s) allowed

The company Rajratha Naranbhai Mills Ltd. was ordered to be wound up on 26 June 1967 and the liquidator invited creditors to prove claims for priority under s.530(1)(a) of the Companies Act, 1956. The Sales Tax Officer claimed priority for sales tax and penalties, arguing that the assessment orders …

BHARAT GENERAL & TEXTILE INDUSTRIES LTD. & ORS.versusSTATE OF MAHARASHTRA & ORS.

1988 INSC 289Dismissed

The petitioners, manufacturers of washed cottonseed oil, challenged the constitutional validity of Sections 41 and 41A of the Bombay Sales Tax Act, alleging that the State of Maharashtra’s power to grant tax exemptions to new units in backward areas and to withdraw those exemptions for edible‑oil …