ZENITH COMPUTER LTD. Vs. STATE OF MAHARASHTRA

JUDGEMENT

(1.) The Maharashtra Sales Tax Tribunal by its order dated February 21, 2004 made this reference under sub-section (2) of section 61 of the Bombay Sales Tax Act, 1959 on the following questions of law :

(2.) The applicant herein is a manufacturer of computers and in the context of his business activities, the applicant is a registered dealer under the provisions of the Bombay Sales Tax Act, 1959 (hereinafter referred to as, "the Bombay Act") as also the Central Sales Tax Act, 1956 (hereinafter referred to as, "the Central Act").

(3.) The applicant was assessed for a period from May 1, 1986 to April 30, 1987 under the Central Act vide assessment order dated March 20, 1990 passed by the Assistant Commissioner of Sales Tax (Assessment) where-under the tax liability was determined in the sum of Rs. 5,03,095. It was subsequently enhanced to Rs. 5,38,304 under the rectification order dated September 1, 1990 passed by the assessing authority under section 9(2) of the Central Act read with section 63 of the Bombay Act.