(1.) Rule. By consent of parties made returnable forthwith and heard finally.
(2.) At the outset, Mr. Ankhad, the learned AGP appearing on behalf of the Respondents raised a preliminary objection to the maintainability of the Writ Petition on the ground that the Petitioner had not exhausted the alternate remedies under the BST Act. He submitted that the alternate remedy available to the Petitioner was filing a Reference Application against the final order of the MSTT under section 61 of the BST Act.
(3.) The short but very interesting question that has arisen for consideration before us is the interpretation of Section 5 of the Central Sales Tax Act, 1956 (CST Act) and in particular sub-section 3 thereof.