https://www.taxtmi.com/caselaws?id=103561 The Supreme Court held that the High Court should not have refused a sales tax reference on the question whether an assessee buying materials for construction of barges used in sea transport was carrying on the business of buying goods and was a dealer within the Bombay Sales Tax Act, 1959. The issue was treated as a question of law requiring consideration on its own facts, and the earlier authority relied on by the High Court was not necessarily the most apt precedent. The refusal to direct a reference was therefore unsustainable, and the matter had to be referred for decision in light of the relevant authorities. en-us Thu, 04 Mar 1993 00:00:00 +0530 Sat, 07 Sep 2013 16:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103561 The Supreme Court held that the High Court should not have refused a sales tax reference on the question whether an assessee buying materials for construction of barges used in sea transport was carrying on the business of buying goods and was a dealer within the Bombay Sales Tax Act, 1959. The issue was treated as a question of law requiring consideration on its own facts, and the earlier authority relied on by the High Court was not necessarily the most apt precedent. The refusal to direct a reference was therefore unsustainable, and the matter had to be referred for decision in light of the relevant authorities. Case-Laws VAT and Sales Tax Thu, 04 Mar 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103561