1 abs IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION SALES TAX APPLICATION NO. 66 OF 2009 IN REFERENCE APPLICATION NO. 190 OF 2008 The Additional Commissioner of Sales Tax, VAT (3) .. Applicant V/s M/s Indapur Sahakari Sakhar Karkhana Ltd., Pune .. Respondent Mrs. Uma Palsule Desai, A.G.P. the applicant. CORAM : F.I. REBELLO & D.G. KARNIK, JJ. DATE : 7TH AUGUST 2009 P.C. : 1. The applicant is directed to make a reference to this Court on the following question:- “i) Whether on the facts and circumstances of the case, the Tribunal was ustified in law in coming to the conclusion that the appellant dealer is entitled to get the set off in respect of purchases of plant and machinery and parts and components in cash or is eligible to adjust the same against other liabilities instead of adjusting the same against the tax liability to be 2 deferred for the purchase under Rule 31-B of the Bombay Sales Tax Rules, 1959 read with Explanation IV thereto? ii) Whether the Tribunal was justified in holding parts and components as not constituting raw materials within the meaning of the said term defined in Explanation-II of Rule 31-B of the Bombay Sales Tax Rules ? 2. The reference be forwarded to this Court within 8 weeks from the date of receipt of this order. 3. The application is disposed of accordingly. (D.G. KARNIK, J.) (F.I. REBELLO, J.)