GODAVARI SUGAR MILLS LTD Vs. STATE OF MAHARASHTRA

JUDGEMENT

(1.) THESE references arise under section 39 of the Agricultural Income tax Act, 1962. These references have been wrongly numbered as Sales Tax applications. In fact the same ought to have been numbered as Agricultural income Tax Reference Nos. 2 of 1989 to 5 of 1989.

(2.) BY a common judgment and order dated 28/02/1989, relating to previous years 1964-65 (A. Y. 1965-66) to 1967-68 (A. Y. 1968-69) the Maharashtra Sales Tax Tribunal at Bombay at the Instance of the applicant/assessee has referred the following questions (numbered in seriatum for convenience) for the opinion of this Court :-Sales Tax Application No. 2 of 1989 Previous Year 1964-65 (AT 1965-66)

(3.) FOR the sake of convenience, we refer to the facts pertaining to Sales Tax application No. 2 of 1989 relevant to the previous year 1964-65 (A. Y. 1965-66 ).