MODI RUBBER LTD Vs. STATE OF MAHARASHTRA

JUDGEMENT

(1.) BY consent of all parties, the several questions which have been referred to us at the instance of the State as also at the instance of the assessee are reframed as follows :

(2.) IN Sales Tax Reference No. 34 of 1986 the following further question has also been referred to us under section 61 (1) of the Bombay Sales Tax Act :

(3.) FOR the reasons which are set out by us in our judgment in the case of Commissioner of Sales tax v. Machinery Sales Service being Sales Tax Reference Nos. 26 of 1982 and others, delivered today [reported in [1990] 77 STC 131], the questions are answered as follows : question referred at the instance of the State is answered in the affirmative and in favour of the assessee. Question No. 1 at the instance of the assessee is answered in the negative and in favour of the assessee. In view of our answers to these questions it is not necessary for us to answer question Nos. 2 and 3. We therefore decline to answer question Nos. 2 and 3.