COMMISSIONER OF SALES TAX, BOMBAY Vs. MAADHYAM

JUDGEMENT

(1.) By this reference under section 61(1) of the Bombay Sales Tax Act 1959, the Maharashtra Sales Tax Tribunal has referred the following two questions of law to this Court for opinion :

(2.) The counsel for the parties are agreed that the controversy in the above questions now stands concluded in favour of the assessee by the decision of this Court dated 5th October 1996 in Sales Tax Reference No.5 of 1989 (CST v M/s.Radio Advertising Services). In view of the above, the above questions are answered in the affirmative and in favour of the assessee.

(3.) This reference is disposed of accordingly. There shall be no order as to costs.