Bombay HC holds that customs duty paid on purchases which take place in course of import of goods into territory of India cannot be included in “purchase price” as defined u/s 2(22) of Bombay Sales Tax Act, for purpose of reduction in set-off under Rule 41D of Bombay Sales Tax Rules; Notes that the term “purchase” has been defined in Section 2(28) with reference to definition of “sale”, and thus, for the purposes of BST Act, is a purchase within the State; On a conjoint reading of Sections 3 (registration liability), 9 (turnover tax), 15AI (additional tax) & 75 (sales & purchases not liable to tax) of BST Act, it is clear that if situs of inter-state purchases and imports is not within State, then such purchases doe not qualify u/s 2(28); Hence, it logically follows that the term “purchase price” would not apply to purchases that take place in course of import / export, holds HC; Refers to preamble of BST Act to remark that same is a State legislation and does not have extra-territorial jurisdiction and accordingly, upholds Sales Tax Tribunal order : Bombay HC
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