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2015 (12) TMI 226 - BOMBAY HIGH COURT

2015 (12) TMI 226 - BOMBAY HIGH COURT - TMI - Denial of exemption claim under Section 41 - whether the goods sold namely Electronic Control Panel were classifiable under Schedule Entry No. C-II-135 or as claimed in the appellate order by the dealer - Held that:- It was reassessed for the period from 2000-2001 by the Assistant Commissioner of Sales Tax, Worli, Mumbai. The dealer is a manufacturer of Engineering goods covered by Schedule Entry C-II 123. The claim of the dealer was that it has sold .....

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1090 - BOMBAY HIGH COURT). Once the Revenue concedes to this position, particularly on the facts of this case and the issue raised is covered by the Division Bench judgment of this Court, then, no question of law arises for our consideration and opinion. The Tribunal is right in rejecting the Reference Application by holding that the factual matter is sought to be reagitated by the Revenue - Decided against Revenue. - Sales Tax Application No.14 of 2015, Reference Application No. 63 of 2011 - D .....

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s Tax Tribunal on 27th January, 2015. 2. With the assistance of the learned advocate appearing for the Revenue, we have perused both orders. In Appeal No. 8 of 2008 decided on 5th May, 2011, the Tribunal recorded specifically in paragraph 5 of its order that the Revenue's representative conceded that the issue is covered against the Revenue and in favour of the dealer by a judgment of this Court in the case of the Commissioner of Sales Tax Maharashtra State, Mumbai v/s MRF Ltd reported in 29 .....

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