COMMISSIONER OF SALES TAX Vs. KIRLOSKAR TRACTORS LTD.

JUDGEMENT

(1.) Heard learned Counsel for the parties. Perused reference application.

(2.) In the present reference application filed by the Commissioner, question of law referred to this Court is "whether on the facts and circumstances of the case, the Tribunal is justified in law in holding that the power under Section 57 of the Bombay Sales Tax Act, 1959 cannot be exercised twice on the same subject-matter by the Department at different level" and that such power is exercised within a period of limitation

(3.) The respondent herein is a dealer registered under the provisions of the Bombay Sales Tax Act as a manufacturer and has made purchases on furnishing declaration in form 15 during the period 1st July, 1975 to June 30, 1976. As per the said declaration of form 15, the goods so purchased were to be used in manufacturing activity. The Sales Tax Officer, Nashik, on the basis of the returns filed by the respondent, on June 30, 1981 has assessed the said respondent wherein, he allowed set-off under Rule 41A of the Bombay Sales Tax Rules, 1959 (the Rules) at Rs. 1,33,104 but disallowed set-off proportionately in respect of the use of purchased material in the goods manufactured and transferred to branches outside the State of Maharashtra.