COMMISSIONER OF SALES TAX, MAHARASHTRA STATE AND ORS. Vs. BERAR METAL PROCESSING INDUSTRIES PVT. LTD. AND ORS.

JUDGEMENT

(1.) Following question was referred to this court by the Maharashtra Sales Tax Tribunal:

(2.) We have taken up both the reference as well as writ petition for hearing together.

(3.) Counsel for both the parties were heard at length. We have perused the entire record. We have perused the impugned orders and the reference made. We have perused several decisions cited before us, so also the various provisions and the entries.