TMI Blog1984 (4) TMI 267X X X X Extracts X X X X X X X X Extracts X X X X ..... ference Application No. III of 1971, the Tribunal has referred the following question for our determinations: "Whether on the facts and in the circumstances of the case the Tribunal was justified in holding that the assessment of the respondent made by the Sales Tax Officer, Enforcement Branch, Bombay, for the period from 1st April, 1957 to 31st March, 1959 was barred by limitation?" The perio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der sub-section (6) of section 14 of the Act, 1953. In view of the above, the question referred to us for determination will have to be answered in the negative and in favour of the department. When the matter goes back to the Tribunal it will have to be disposed of on merits and in accordance with law. There shall be no order as to costs of this reference. - - TaxTMI - TMITax - CST, VAT & ..... X X X X Extracts X X X X X X X X Extracts X X X X
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