STATE OF MAHARASHTRA Vs. KETAN ENTERPRISES

JUDGEMENT

(1.) This petition, filed by the State of Maharashtra, through the Commissioner of Sales Tax, is directed against the orders dated January 31, 2004 and May 7, 2005 passed by the Maharashtra Sales Tax Tribunal at Mumbai ("the Tribunal", for short).

(2.) The Tribunal, under order dated January 31, 2004 set aside the order of reassessment dated July 29, 2002 affirmed by the first appellate authority by order dated September 30, 2002 passed by the Commissioner of Sales Tax, Borivali, Mumbai, wherein the reassessment for the period of April 1, 2004 to March 31, 1995 was affirmed. The Tribunal, under order dated May 7, 2005 rejected the application for rectification moved by the Commissioner of Sales Tax under Section 62 of the Bombay Sales Tax Act, 1959 (for short, "the BST Act").

(3.) The respondent-assessee herein, M/s. Ketan Enterprises, is a registered dealer under the BST Act. The respondent-assessee is a reseller in sulphur and iron and steel.