COMMISSIONER OF SALES TAX Vs. N.H. POLYMERS

JUDGEMENT

(1.) The respondents are in the business of manufacturing synthetic adhesives and textile binders. They applied to the Commissioner of Sales Tax for determination of rates of sales tax in respect of items as enumerated in the application. The Commissioner of Sales Tax by an order dated January 31, 1998 held that the items are covered by entry C-II 152, the residual entry liable to sales tax at 13 per cent. The respondents preferred an appeal being Appeal No. 36 of 1998 before the Maharashtra Sales Tax Tribunal, Mumbai. By an order dated August 31, 2002, the Tribunal allowed the appeal and held that the items as enumerated in para No. 3 hereinabove are covered under entry C-I and thus liable to sales tax at four per cent.

(2.) The applicant herein, thereafter applied by Reference Application No. 122 2 of 2002 to the Maharashtra Sales Tax Tribunal to frame the questions of law and refer them to this Court. By order dated June 15, 2005, the Tribunal rejected the said Reference Application No. 122 of 2002.

(3.) The applicant aggrieved by the said order has preferred this application to this Court. The application has been filed beyond the period of 90 days as required by the first proviso to Sub-section (1) of Section 61 of the Bombay Sales Tax Act, 1959, which hereinafter shall be referred to as the Act. There is a motion for condonation of delay.