HINDUSTAN LEVER LTD Vs. STATE OF MAHARASHTRA

JUDGEMENT

(1.) By this reference, the Maharashtra Sales Tax Tribunal has referred the following question of law at the instance of the assessee to this Court for opinion under Section 61(1) of the Bombay Sales Tax 1959 :-

(2.) The learned counsel for the revenue Mr.Desai submits that this question is covered in favour of the revenue by the decision of this Court in C.S.T. v Berar Oil Industries 36 STC 473 and in that view of the matter, the above question should be answered in favour of the revenue. However, neither the assessee, at whose instance this reference has been made, nor its counsel is present in Court. We do not think it necessary to answer the question referred to us. This reference is therefore returned unanswered.

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