COMMISSIONER OF SALES TAX Vs. GHARDA CHEMICALS LTD

JUDGEMENT

(1.) THIS is an application preferred by the commissioner of Sales Tax (hereinafter referred to as the "applicant") against Gharda Chemicals Ltd. (hereinafter referred to as the "respondent" ). The applicant is aggrieved by the judgment and order dated 15. 10. 2005 passed by the Maharashtra Sales Tax Tribunal in Reference Application No. 131 of 2003. By the impugned judgment and order the Tribunal rejected the applicants request for referring the questions as framed by the applicant in his reference application for answer by this court.

(2.) THE brief facts of the case are as under.

(3.) THE present application came to be admitted by this court on 30. 6. 2006 on the following substantial questions of law.