JITENDRA R GANDHI Vs. COMMISSIONER OF SALES TAX

JUDGEMENT

(1.) The questions which have been referred to pursuant to provisions of Section 61 of the Bombay Sales Tax, 1959 are as under :

(2.) The facts giving rise to the present reference may be succinctly given as under.

(3.) The assessee during the period from 23.10.1987 to 31.3.1989 and 1.4.1989 to 31.3.1990 inter alia, manufactured and sold brass sheets and claimed benefit of exemption under the Eligibility/Entitlement certificate held by the unit. Brass sheets being not referred to specifically in the class of manufactured goods in said certificate, the Sales Tax Officer disallowed claim of exemption and assessed sales tax dues in respect of manufacture and sale of brass sheets during the period.