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TMI Blog2008 (6) TMI 552X X X X Extracts X X X X X X X X Extracts X X X X ..... respondent. The above two reference applications pertaining to assessment year 1994-95 have been filed by the Commissioner of Sales Tax (for brevity, "the Commissioner") under section 61 of the Bombay Sales Tax Act, 1959 (for brevity, "the Bombay Act") read with section 9(2) of the Central Sales Tax Act, 1956 (for brevity, "the Central Act"). During the period relevant to the assessment year 1994 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an un-ascertained stage till the clearance from customs as sales in the course of imports by transfer of document of title to the goods within the meaning of section 5(2) of the Central Sales Tax Act, 1956 read with section 75 of the Bombay Sales Tax Act, 1959 and hence, not liable to tax under the BST Act, 1959 or CST Act, 1956? (b) Whether, on the facts and circumstances of the case, the Tribu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er 1, 2006 in paragraph Nos. 13 and 14, came to the following conclusion (at page 143 of 5 VST): "13. Once the Tribunal held that in the present case the sales were covered under the first limb of section 5(2) of the Central Act and, consequently exempt from payment of tax, the question as to whether the sales were exempt under the second limb of section 5(2) of the Central Act became academic. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Supreme Court by filing a special leave petition, which came to be dismissed on November 26, 2007. Mr. Sonpal, appearing on behalf of the applicant, states that by an earlier order dated December 1, 2006(1), this court had declined to refer question Nos. 1 and 2 mentioning therein, that they were academic in nature, and in an appropriate case the department could agitate these questions before a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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