Disposed
Khandesh Extraction Ltd. v. the Commissioner of Sales Tax, Mumbai
Bombay HCSTA/79/2009
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from the order text
What is this about?
COURT
What the court decided
AI extract
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mgn
IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION
SALES TAX APPLICATION NO.79 OF 2009 IN REFERENCE APPLICATION NO.117 OF 2008
M/s.Khandesh Extraction Ltd...Applicant
Vs.
The Commissioner of Sales Tax...Respondent
WITH
SALES TAX APPLICATION NO.78 OF 2009 IN REFERENCE APPLICATION NO.118 OF 2008
M/s.Khandesh Extraction Ltd...Applicant
Vs.
The Commissioner of Sales Tax...Respondent
Mrs. N.R. Badheka with Ms. Lata Nagal for the Applicants
Mr. S.S. Joshi, AGP for Respondents
CORAM : F.I. REBELLO &
D.G. KARNIK, JJ.
DATED : 18TH SEPTEMBER , 2009
P.C.
In respect of both the applications we have hearde
learned Counsel for the parties. After hearing the
parties in our opinion the following question would be
required to be answered:-
“Whether the Tribunal was justified in ignoring the
grounds about remission of interest under B.S.T. And
C.S.T. Act?”
2.On remission the Tribunal proceeded on the footing
that it is a question of fact and accordingly has not
answered the issue. The question for consideration was
whether any of the Authorities applied their mind in the
matter of remission. After having applied their mind
if they had rejected then perhaps that would be a
finding of fact. In the instant case nothing is brought
to our attention that any of the authorities considered
the issue of remission.
3.In the light of that the learned Tribunal is
directed to make reference of the aforesaid questions to
this Court within eight weeks. Applications disposed
off accordingly.
(D.G. KARNIK,J.)
1 issue framed by the court
Whether the Tribunal was justified in ignoring the grounds about remission of interest under the B.S.T. and C.S.T. Act?
1 provisions across 1 enactments
M/s. Khandesh Extraction Ltd
The Commissioner of Sales Tax
F.I. Rebello
D.G. Karnik
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court