(1.) The following references have been made to this Court by the Sales Tax Appellate Tribunal under Section 45(1) of the Delhi Sales Tax Act, 1975 read with Section 9(2) of the Central Sales Tax Act, 1956: <FRM>JUDGEMENT_844_ILRDLH16_2007Html1.htm</FRM>
(2.) Learned counsel for the parties informed us that the questions of law raised in all these references are substantively the same and so we took up STR No.4/83 for hearing. Our opinion in this reference will govern the other references as well.
(3.) The following three questions of law have been referred for our opinion: