The Addl Commissioner of Sales Tax (Vat) 3, Mumbai Vs D.G.P. Hinoday Industries Ltd. Pune

We are informed by the Bar that this Court in other Applications has called for reference on similar questions. In the light of that the following two questions referred to the Tribunal for reference to this Court:-

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“(a) Whether on the facts and in the circumstances of the case and the provisions contained in Explanation IV to Rule 31 B of the BST Rules, 1959, the Tribunal was justified in holding that the said provision contemplate deferment of payment of tax or taxes after reduction of set-off admissible in respect of raw materials and not in respect of purchase of plant and machinery.

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(b) Whether on the facts and in the circumstances of the case and the provisions contained in Explanation IV to Rule 31B of the BST Rules, 1959,

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the Tribunal was justified in holding that the appellant was entitled to receive

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the set-off in respect of plant and machinery as cash refund.”

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Learned Tribunal is directed to make a Reference to this Court within eight weeks of the order of this Court being served on the Tribunal. Application disposed off accordingly.

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(D.G. KARNIK,J.)

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(F.I. REBELLO,J.)

The Addl Commissioner of Sales Tax (Vat) 3, Mumbai v. D.G.P. Hinoday Industries Ltd. Pune

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The Addl Commissioner of Sales Tax (Vat) 3, Mumbai v. D.G.P. Hinoday Industries Ltd. Pune

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