str4.05 1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY, BENCH AT AURANGABAD SALES TAX REFERENCE APPLICATION NO. 4 OF 2005 The Commissioner of Sales Tax .. APPLICANT VERSUS M/s Mahindrakumar Ramgopal Rathi .. RESPONDENT Mr. K.B. Choudhari, AGP for the appellant. ===== CORAM : D.B. BHOSALE & R.M. BORDE, JJ. DATE : 12 th JANUARY, 2011 PER COURT : 1 Heard learned AGP for the applicant. This reference is made under section 61 of the Bombay Sales Tax Act, 1959, by the Member, Sales Tax Tribunal, Camp at Aurangabad. In this reference, following question is referred to this court for decision : Whether on the facts and in the circumstances of the case, the Tribunal was right in holding that the amount of adat and expenses charged by the respondent-assessee while selling goods from his own account should be excluded from the taxable turnover ? str4.05 2 2 The reference was received and registered by this court in 1978 itself. Since then till this date, despite several efforts made by the applicant, the respondents have not been served. Learned AGP on instructions from the Assistant Commissioner of Sales Tax, who is present in the Court, submits that the respondent – firm, in this reference application, does not exist as on today. 3 Keeping that in view and considering the order of reference dated 20 th January, 1977 so also the order dated 9 th August, 1974, passed by the Maharashtra Sales Tax Tribunal, Camp at Aurangabad, we do not deem it appropriate to keep this reference application pending any further and dispose it of for non-prosecution, keeping the question that was referred to this court open, to be considered in appropriate reference application / proceedings. ( R. M. BORDE ) ( D.B. BHOSALE ) JUDGE JUDGE dyb