MANORDAS KALIDAS Vs. STATE OF MAHARASHTRA

JUDGEMENT

(1.) THIS order governs the disposal of all these six references. The references have now been made, on being directed by this Court to do so, by the Sales Tax Tribunal at the instance of the assessee -applicant. The question referred to us for decision is as follows :

(2.) IN order to understand the implications of the question and the circumstances in which it has come to be referred, a few facts are necessary to be stated. The six references arise out of different periods as follows :

(3.) THE Deputy Commissioner of Sales Tax rejected this request of the applicant with the following observations :