KILLICK NIXON LIMITED Vs. STATE OF MAHARASHTRA

JUDGEMENT

(1.) The Maharashtra Sales Tax Tribunal, Mumbai by its order dated August 9, 2002 referred the following questions of law under Section 61(1) of the Bombay Sales Tax Act, 1959 for determination by this Court.

(2.) The applicant is a public limited company registered under the Bombay Sales Tax Act, 1959 and Central Sales Tax Act. The applicant is a manufacturer of engineering goods and re-seller in paints.

(3.) The period under consideration is April 1, 1992 to March 31, 1993. The applicant was assessed under the Bombay Sales Tax Act and Central Sales Tax Act on March 25, 1996.