2014 (8) TMI 617

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.... Respondent : Mr. Subhash Surte with Mr. P. V. Surte ORDER P.C. 1. The applicant seeks an order directing the Maharashtra Sales Tax Tribunal to stay the case and refer it to this Court on the following questions of law : "(i) Whether on the facts and circumstances of the case and on a true and correct interpretation of Schedule Entry No.CII135 and Notification Entry No.A88 issued u/s 41 of t....

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....er and components, parts and accessories thereof but excluding machinery and components, parts and accessories thereof specified in any other entry in this schedule. 3. A Notification issued under section 41 of the BST Act included Entry No. 88 of Group A which reads as under : " Sales made on or after the 1st April 1998 by a Registered dealer of plant and machinery which is meant for use in the....

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.... been indicated. In these circumstances, the issue is not one of law but only of fact. It may in a given case even raise the question of law. In the present case, however, no substantial question of law arises in this regard. 6. Under the second proviso of section 41(2) of the BST Act, the issue does not raise any substantial question of law in the facts and circumstances of the case. It is impor....