IN BLOOM Vs. COMMISSIONER OF SALES TAX

JUDGEMENT

(1.) Heard learned Counsel for the Petitioner as well as learned Counsel for the Respondent.

(2.) This is a reference under Section 61(1) of the Bombay Sales Tax Act, 1959 ("the BST Act" for short) made by the Sales Tax Tribunal, Mumbai ("the Tribunal" for short) to seek decision of this Court on the following substantial questions of law:

(3.) The Applicant M/s In Bloom is carrying on business as Florist and decorators and prepares bouquets from natural (fresh) flowers.