bgp IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION SALES TAX APPLICATION NO.10 OF 2010 IN REFERENCE APPLICATION NO.185 OF 2009 WITH SALES TAX APPLICATION NO.11 OF 2010 IN REFERENCE APPLICATION NO.184 OF 2009 WITH SALES TAX APPLICATION NO.12 OF 2010 IN REFERENCE APPLICATION NO.183 OF 2009 M/s.Ravi Domestic Appliances Pvt. Ltd. ..Applicant Vs. The State of Maharashtra & Anr. ..Respondents Mr.C.B.Thakkar for applicant. Mr.V.A.Sonpal, Panel “A” Counsel for respondents. CORAM :- V.C.DAGA & S.J.KATHAWALLA,JJ. DATE :- 1ST JULY, 2010. P.C. Heard. Perused applications. 2. By consent of parties, the Tribunal is directed to forward statement of facts and refer the following question for opinion of this Court by way of Reference: Whether on the facts and circumstances of the case, the Tribunal was justified in rejecting the prayer of the applicant for remission of interest u/s.36(3)(b) of the BST Act,1959 which has been levied due to differential tax liability which has arised on account of change in rate of tax on water filters due to judgment of this Court which was delivered subsequent to period of above second appeal ? 3. All these applications are disposed of in terms of this order with no order as to costs. (S.J.KATHAWALLA,J.) (V.C.DAGA,J.)