2011 (9) TMI 885

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..... spondent JUDGMENT In this application, the Revenue seeks to challenge the correctness of an order dated November 22, 2010, passed by the Sales Tax Tribunal dismissing an application for reference under section 61 of the Bombay Sales Tax Act, 1959. The assessee, aggrieved by an order of assessment dated August 31, 1998, passed by the Assistant Commissioner of Sales Tax, filed an appeal whi .....

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..... irections. The assessee moved a second application for rectification upon which the Tribunal passed an order dated March 6, 2007. In pursuance of the order of remand, the first appellate authority passed an order on May 24, 2007. Thereupon the Revenue filed an application for rectification which was dismissed on August 12, 2009. A second application for rectification was filed by the Revenue which .....

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..... s been passed by the Tribunal upon which a reference application was filed was on an application for rectification moved by the Revenue. The order passed by the Tribunal does not fall within the description of an order which affects the liability of any person to pay tax, penalty or interest. In a decision of a Division Bench of this court consisting of Mr. Justice D.P. Madon and Mr. Justice M.H. .....

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