https://www.taxtmi.com/caselaws?id=155354 Hire-purchase transactions were not sales because ownership passed only on payment of the final instalment and exercise of the option to purchase. Sales tax could arise only on a taxable sale, and the use of the words "inclusive of sales tax" in bills and books did not by itself prove that tax had actually been collected when the full amounts were debited to purchasers' accounts. On that footing, the machinery under sections 37 and 46 of the Bombay Sales Tax Act, 1959 could not be used to treat the sums as tax collected in breach of the Act, and the show cause notices were held without jurisdiction. en-us Fri, 25 Mar 1988 00:00:00 +0530 Tue, 03 Sep 2013 17:11:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155354 Hire-purchase transactions were not sales because ownership passed only on payment of the final instalment and exercise of the option to purchase. Sales tax could arise only on a taxable sale, and the use of the words "inclusive of sales tax" in bills and books did not by itself prove that tax had actually been collected when the full amounts were debited to purchasers' accounts. On that footing, the machinery under sections 37 and 46 of the Bombay Sales Tax Act, 1959 could not be used to treat the sums as tax collected in breach of the Act, and the show cause notices were held without jurisdiction. Case-Laws VAT and Sales Tax Fri, 25 Mar 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155354