1990 (8) TMI 350

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....ales tax reference made by the Tribunal at the instance of the assessee under section 61(1) of the Bombay Sales Tax Act, 1959 ("the Act"), answer to the following question has to be recorded. "Whether the Tribunal was correct in holding that forfeiture of the amount of Rs. 2,600.50 collected by the applicants by way of tax during the period from July 1, 1960 to June 30, 1961, under section 46(2....