=1= IN IN IN THE THE THE HIGH COURT OF JUDICATURE AT BOMBAY HIGH COURT OF JUDICATURE AT BOMBAY HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION SALES SALES SALES TAX TAX TAX APPLICATION NO.76 OF 2008 APPLICATION NO.76 OF 2008 APPLICATION NO.76 OF 2008 IN IN IN REFERENCE REFERENCE REFERENCE APPLICATION APPLICATION APPLICATION NO.118 OF 2003 NO.118 OF 2003 NO.118 OF 2003 The Commissioner of Sales Tax, Vikrikar Bhavan, Mumbai 400 010 ...Applicant v/s M/s Asian Chemicals Works (Bombay) Pvt.Ltd. Andheri (E), Mumbai 400 059 ...Respondents Mr V.A. Sonpal for Applicant. Mr P.C. Joshi for Respondents. CORAM CORAM CORAM : D.K. DESHMUKH AND J.P. DEVADHAR JJ. : D.K. DESHMUKH AND J.P. DEVADHAR JJ. : D.K. DESHMUKH AND J.P. DEVADHAR JJ. DATE DATE DATE : 10TH SEPTEMBER 2008 10TH SEPTEMBER 2008 10TH SEPTEMBER 2008 =2= P.C.- 1. The questions of law raised in this application were not the issues raised before the Tribunal. If the issue was not raised before the Tribunal, it cannot be said that the questions raised in this appeal arise from the order of the Tribunal. The questions of law raised herein were never discussed by both the authorities below. For the first time, it cannot be raised in this Court. Therefore, the Tribunal, in our opinion, has rightly declined to entertain the application. Application is rejected. . Parties to act on the copy of this order duly authenticated by the Associate / Private Secretary of the Court. . Certified copy is expedited. ( D.K. DESHMUKH J.) ( J.P. DEVADHAR J.)