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<h1>Court rules transaction not a sale under Bombay Sales Tax Act, 1959</h1> The High Court held that the transaction between the respondent and Glance Advertising was not a sale under the Bombay Sales Tax Act, 1959, overturning ... - The respondent entered into a contract with Glance Advertising for design preparation and supply of blocks. Deputy Commissioner held it as a sale, but Tribunal disagreed. High Court referred to a previous judgment and concluded that the transaction was not a sale under the Bombay Sales Tax Act, 1959. The reference was answered in the affirmative.