2011 (9) TMI 885

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Ms. Uma Palsuledesai, Additional Government Pleader, for the applicant N.V. Tapare for the respondent JUDGMENT In this application, the Revenue seeks to challenge the correctness of an order dated November 22, 2010, passed by the Sales Tax Tribunal dismissing an application for reference under section 61 of the Bombay Sales Tax Act, 1959. The assessee, aggrieved by an order of assessment....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n January 2, 2007. While allowing the rectification application, the Tribunal issued certain directions. The assessee moved a second application for rectification upon which the Tribunal passed an order dated March 6, 2007. In pursuance of the order of remand, the first appellate authority passed an order on May 24, 2007. Thereupon the Revenue filed an application for rectification which was dismi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hin a period of ninety days from the date of communication of the order. The order which has been passed by the Tribunal upon which a reference application was filed was on an application for rectification moved by the Revenue. The order passed by the Tribunal does not fall within the description of an order which affects the liability of any person to pay tax, penalty or interest. In a decisio....