NANKING CHINESE RESTAURANT Vs. STATE OF MAHARASHTRA

JUDGEMENT

(1.) By these three references, the following common questions of law have been referred by the Maharashtra Sales Tax Tribunal to this Court for opinion :

(2.) None appears on behalf of the assessee. Earlier also, these matters were on board for hearing on 12th and 19th of this month. On those dates also, matters were called out and none appeared on behalf of the assessee. It appears that the assessee is not interested to pursue these references. Mrs Usha Purohit, learned counsel for the respondents, submitted before us that the controversy in these references now stands concluded against the assessee by the decision of this Court in Yogi Restaurant v. C.S.T.,1991 83 STC 122 and in that view of the matter, the questions referred to in these references should be answered against the assessee. However, in view of the fact that the assessee has not appeared before us despite repeated opportunities, we do not propose to decide the controversy on merits by answering the questions by following the above decision. We therefore return these references unanswered.

(3.) These references are returned unanswered accordingly. No order as to costs.