https://www.taxtmi.com/caselaws?id=104796 The Supreme Court construed section 37(1)(a) read with section 46(2) of the Bombay Sales Tax Act, 1959 in relation to registered dealers and found the High Court's interpretation to be legally sound. It held that the statutory language, properly read, supported the High Court's view and disclosed no legal infirmity in the construction adopted. On that basis, the State's challenge in the appeals and special leave petitions failed, and the High Court's interpretation was affirmed. en-us Wed, 27 Nov 1996 00:00:00 +0530 Mon, 02 Sep 2013 11:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104796 The Supreme Court construed section 37(1)(a) read with section 46(2) of the Bombay Sales Tax Act, 1959 in relation to registered dealers and found the High Court's interpretation to be legally sound. It held that the statutory language, properly read, supported the High Court's view and disclosed no legal infirmity in the construction adopted. On that basis, the State's challenge in the appeals and special leave petitions failed, and the High Court's interpretation was affirmed. Case-Laws VAT and Sales Tax Wed, 27 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104796