1975 (11) TMI 138

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.... the Bombay Sales Tax Act, 1959 (hereinafter referred to as "the said Act"). The question referred to us for our consideration is as follows: "Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the butter paper adapted for use as printing material by the respondents is covered by entry No. 24 of Schedule C to the Bombay Sales Tax Act, 1....

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.... of Schedule C to the said Act, as it then stood, the assessees would not be entitled to a set-off as claimed by them, whereas if it was covered by entry No. 24 of the said Schedule C they would be so entitled. For the assessment periods 1st January, 1960, to 31st March, 1960, 1st April, 1960, to 31st March, 1961, 1st April, 1961, to 31st March, 1962, and 1st April, 1962, to 31st March, 1963, it h....

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.... this schedule." Mr. Shah, the learned counsel for the department, has urged that the Tribunal was in error in coming to the conclusion that the word "adapted" in entry No. 6 should be governed by the use to which a purchasing dealer intends to put the paper purchased by him or the adaptation of it made by him. It was submitted by him that on a reading of entry No. 6 it was the normal use of th....