GOPALANAND RASAYAN Vs. STATE OF MAHARASHTRA

JUDGEMENT

(1.) Heard the learned counsel for the rival parties.

(2.) These three references, at the instance of the Applicants, are made by the Maharashtra Sales Tax Tribunal, Mumbai (the Tribunal for short) under Section 61(1) of the Bombay Sales Tax Act, 1959 (the BST Act, 1959 for short) for the opinion of this Court on the following substantial questions of law :

(3.) All these references give rise to the common issues between common parties based on identical set of facts including the period of assessment, as such they were heard together, so a single judgment will dispose of these references.