Disposed
The Commissioner of Sales Tax Maharashtra State v. M/S. Awade Pulp and Paper Mills Pvt. Ltd.
Bombay HCSTA/42/2007
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IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
SALES TAX APPLICATION NO. 42 OF 2007
IN
REFERENCE APPLICATION NO. 133 OF 2006
The Commissioner of Sales Tax, Maharashtra State V/s
.. Applicant
M/s Awade Pulp and Paper Mills Pvt. Ltd. .. Respondent
Mrs. Uma Palsule Desai, A.G.P. for the applicant.
Mr. C.B. Thakkar i/b C.B. Thakkar & Co. for the respondent.
CORAM : F.I. REBELLO & D.G. KARNIK, JJ.
DATE : 7TH AUGUST 2009
P.C. :
“Whether on the facts and in the circumstances of the case, the
Tribunal is justified in coming to the conclusion that the appellant dealer is entitled to get the set of in cash or is eligible to adjust the same against other liabilities instead of adjusting
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the same against the tax liability to be determined for the purpose of benefits of backward area even though the appellant dealer is covered by package scheme of incentives as per the notification entry issued u/s 41 of the BST Act?
(D.G. KARNIK, J.)
(F.I. REBELLO, J.)
The Commissioner of Sales Tax, Maharashtra State
M/s Awade Pulp and Paper Mills Pvt. Ltd.
F.I. REBELLO
D.G. KARNIK
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court