2025 (9) TMI 1399

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.... ADVAIT M. SETHNA, JJ. For the Appellant: Mr. Jas Sanghavi a/w Adv. Linzy Sharan i/b PDS Legal,. For the Respondent-State: Ms. Jyoti Chavan, Addl. G.P. a/w Mr. Amar Mishra, A.G.P., P.C.:- 1. Heard Mr. Sanghvi, who appears with Ms. Linzy Sharan, for the Appellant, and Ms. Chavan, who appears with Mr. Amar Mishra, for the Respondents. 2. At the outset, we clarify that Sales Tax Refere....

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....s of the case in Second Appeal No. 985 of 2003, the Tribunal was right in holding that benefit of Notification Entry A-94 issued under section 41 of the Bombay Sales Tax Act, 1959 is not available to the appellant? 5. Insofar as the first question is concerned, we are satisfied that the same is covered by the decision of the Hon'ble Supreme Court in the case of Yasha Overseas V/s. Commissioner ....

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....rein, the Tribunal has not doubted the applicability of the Notification Entry A-94 issued under Section 41 of the Bombay Sales Tax Act, 1959. However, the Tribunal has held that the Applicant failed to produce necessary documentary evidence regards fulfilling the conditions for availing the exemption under the said notification. In the absence of evidence, the Tribunal found it difficult to allow....