1 MSS IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION SALES TAX APPLICATION NO. 105 OF 2008 IN REFERENCE APPLICATION NO. 267 OF 2007 WITH SALES TAX APPLICATION NO. 106 OF 2008 IN REFERENCE APPLICATION NO. 266 OF 2007 M/s. PROLITE & SOUND .. APPLICANT Vs. THE COMMISSIONER OF SALES TAX, MUMBAI .. PETITIONER Mr. V. A. Sonpal, AGP CORAM:SMT.RANJANA DESAI & J. P. DEVADHAR, JJ. DATE: 20/2/2009 P.C. . The application is admitted on the following questions of law. i) Whether on the facts and circumstances of the case, the Tribunal was correct in law in holding that the Deputy Commissioner of Sales Tax (Adm.) Andheri 2 Division, Mumbai was correct in law in giving effect to the Certificate from 30/6/2003? ii) Whether on the facts and in the circumstances of the case the Tribunal was correct in law in coming to the conclusion and observing that the decision in the case of Condar Electronics Pvt Ltd. cannot be applied to the facts of the case? iii) Whether on the facts and in the circumstances of the case the Tribunal was correct in law in observing and in coming to the conclusion that the facts found in the decision of the Bombay High Court in the case of CST V/s. New Great Eastern Spinning and Weaving Co. Ltd. are very much similar? iv) Whether on the facts and in the circumstances of the case the Tribunal was correct in law in upholding the Certificates issued to the appellant by the Deputy Commissioner of Sales Tax 3 (Adm.) Andheri Division, Mumbai, when he issued the Certificates Under Group Entry G-4 and G-6 (1) w.e.f. 30/06/2003 though there are no guidelines under the Act or the Rules framed under the BST Act/ Rules?" v) "Whether on the facts and in the circumstances of the case the Tribunal was correct in law in upholding the Certificates issued to the appellant by the Deputy Commissioner of Sales Tax (Adm.) Andheri Division, Mumbai, when he issued the Certificates Under Group Entry G-4 and G-6 (1) w.e.f. 30/06/2003 especially on the background that the Notification shall take effect from the date of issue of the same? vi) Whether on the facts and in the circumstances of the case the Tribunal was correct in law in upholding the Certificates issued to the appellant by the Deputy Commissioner of Sales Tax (Adm.) Andheri Division, Mumbai, when he issued the Certificates Under Group 4 Entry G-4 and G-6 (1) w.e.f. 30/06/2003 in the absence of any guidelines issued under the BST Act/Rules or the Notifications issued thereunder? 2. In our opinion, whether the assessee is entitled to certificate from the date of notification or from the date of making application for certificate is the main question of law involved in this appeal. 3. The Tribunal is, therefore, directed to raise the aforesaid questions of law for the opinion of this court. The statement of case may be forwarded to this court as expeditiously as possible. Application is disposed of. JUDGE JUDGE