Davy And United Engineering Co. Ltd. v. Commissioner Of …
Dipak Kumar Sen, J.:— This is a reference under section 21(1) of the Bengal Finance (Sales Tax) Act, 1941, at the instance of Davy and United Engineering Co. Ltd., the assessee. The questions referred are as follows: (1) Whether or not transfers of goods by the applicant-company to other companies of the same consortium against payment of price constituted sales within the …