M/s. ANWARKHAN MAHBOOB CO. vs THE STATE OF BOMBAY (NOW MAHARASHTRA) AND OTHERS

The Supreme Court held that the purchase tax under the Bombay Sales Tax Act, 1953, is applicable to goods not specifically mentioned in the schedule but falling under the general description of 'all goods other than those specified'. The Court ruled that the conversion of tobacco into bidi pattis constituted consumption and thus was taxable under Section 10 of the Act. The petitioner's claim that the transactions were outside the State of Bombay was dismissed, affirming the imposition of purchase tax on the tobacco purchased for manufacturing bidis.