2017 (2) TMI 1054

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..... Subhash Surte i/b P.V. Surte for the Respondent ORDER P. C. 1 This Sales Tax Reference is at the instance of the Revenue. The Revenue made an application before the Sales Tax Tribunal and requested it that certain questions proposed by it are questions of law and directly arising from the order passed by the Tribunal on 5th April, 2003, in Second Appeal Nos.359 of 2000 and 360 of 2000. ....

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....9;s advocate, on instructions, states that the Revenue does not desire to assist the Court or seek any opinion on the question proposed though the Tribunal may view it as a question of law. 4 We are surprised at these state of affairs and prevailing in the Commissionerate. The earlier the understanding of the Commissionerate of Sales Tax and equally the dealers that it is their choice to seek o....

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....on the same so that it can be guided in future cases. Now, these References were at the instance of the Revenue. The Revenue did not later on deem it fit and proper to seek an opinion and answer of this Court on the question of law forwarded for this Court's opinion by the Tribunal. The Tribunal also, in this peculiar case, thought that the question proposed and forwarded by it, as reproduced ....

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.... not giving rise to any question of law. This means the Tribunal feels and is in doubt when it first entertained a question like this for a question of classification pure and simple based on the interpretation of the Entry could be said to be a question of law. However, if certain types of goods are covered by the description as may be found in the Schedule or not, then, that would, depending upo....