DEEPMANI Vs. STATE OF MAHARASHTRA

JUDGEMENT

(1.) HEARD Mr.Joshi, learned counsel for the applicant and Mr.Sonpal, learned counsel for the respondent. This reference under section 51 of the Bombay Sales Tax Act, 1959 ('BST Act' for short) is made by the Sales Tax Appellate Tribunal to seek decision of this Court on the following substantial questions of law: Whether on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the transactions were not sales in the course of export within the ambit of section 5 of the Central Sales Tax Act, 1956?

(2.) WHETHER on the facts and in the circumstances of the case, the Tribunal was justified in law in confirming the penalty levied under section 36(2)(c) Explanation (1) of the Bombay Sales Tax Act, 1959? The Facts :

(3.) AGGRIEVED by the aforesaid order, the applicant preferred second appeal before the Deputy Commissioner (Appeals), Bombay, who was pleased to accept the contention raised by the applicant. However, instead of deciding the appeal by himself, he remanded the appeal to the Assistant Commissioner with direction to decide it in accordance with the directions issued by him treating the transactions of sale as covered by section 5 of the Central Sales Tax Act, 1957 ('CST Act' for short).