1961 (10) TMI 46

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....er of the Bombay High Court have been brought by the assessee and relate to sales tax assessments. The respondent is the State of Bombay, now the State of Maharashtra. The appellant-the assessee is a private limited company incorporated under the Indian Companies Act and at material times its registered office was in Bombay.   It was assessed by the Sales Tax Officer, Bombay, to sales tax for the periods October 1, 1946, to May 31, 1947, June 1, 1947, to March 31 1949, and April 1, 1949, to October 31, 1952, on certain transactions in which delivery of goods was made by the clearing agents of the assessee to parties in that State. Penalties were also imposed as the assessee had not registered itself in Bombay. An appeal was taken to....

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.... in Bombay as they were sales in Bombay and that those sales had to be excluded from the turnover of the appellant in Madhya Pradesh. The respondent's case therefore was that those sales had been held to be not taxable in the State of Madhya Pradesh and there- fore they were liable to be taxed within the State on Bombay (now Maharashtra). Now the Additional Collector of Sales Tax in his order made on July 31, 1955, said: "In this context, it may be noted that the applicant is registered in Bombay with the Registrar of Companies and he has a clearing warehouse in Bombay at Kalbadevi Road. His warehouse is attended to by the clearing agent of the applicant and all the goods from foreign countries are taken delivery of by his agent and a....

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....n whether the appellant was carrying on business of selling or supplying goods within the State of Bombay and was therefore within section 2(c) of the Bombay Sales Tax Act, 1946. The appellant relied upon certain English and Indian cases wherein the meaning of the words "carrying on business" was decided but in our opinion it is not necessary to go into those cases. In the present case the finding is that the appellant is a limited company with its registered office in Bombay. It has a clearing warehouse in Bombay at Kalbadevi Road. We may add that it was submitted before us that this warehouse belongs to the clearing agent. All the goods from foreign countries received by the appellant company were taken delivery of at Bombay and all the t....