1993 (3) TMI 310

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.... Advocates with him), for the appellant.   P.H. Parekh and Ms. Simi Kumar, Advocates, for the respondents.   --------------------------------------------------   The judgment of the Court was delivered by   S.P. BHARUCHA, J.-The High Court at Bombay rejected the sales tax application made on behalf of the Commissioner of Sales Tax, Maharashtra, to direct the Sales T....

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....s. It owns two barges, both of which were built by the assessee itself after purchase of the requisite raw materials. The Deputy Commissioner of Sales Tax held, upon an application made to him by the assessee under section 52 of the Bombay Sales Tax Act, 1959, that the assessee was a dealer within the meaning of section 2(11) of the Act. The decision of the Deputy Commissioner was set aside by the....

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....rrying on the business of buying goods and was not a dealer within the meaning of section 2(11). Learned counsel for the Commissioner of Sales Tax has drawn our attention to the judgment of the same High Court, delivered just a day earlier, in the case of Commissioner of Sales Tax v D.V. Save [1975] 36 STC 47 (Bom). This was a case where the assessee purchased building materials in the course o....