1 abs IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION SALES TAX APPLICATION NO. 42 OF 2007 IN REFERENCE APPLICATION NO. 133 OF 2006 The Commissioner of Sales Tax, Maharashtra State .. Applicant V/s M/s Awade Pulp and Paper Mills Pvt. Ltd. .. Respondent Mrs. Uma Palsule Desai, A.G.P. for the applicant. Mr. C.B. Thakkar i/b C.B. Thakkar & Co. for the respondent. 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:- “Whether on the facts and in the circumstances of the case, the Tribunal is justified in coming to the conclusion that the appellant dealer is entitled to get the set of in cash or is eligible to adjust the same against other liabilities instead of adjusting 2 the same against the tax liability to be determined for the purpose of benefits of backward area even though the appellant dealer is covered by package scheme of incentives as per the notification entry issued u/s 41 of the BST Act? 2. The reference be forwarded to this Court within 6 weeks from the date of receipt of this order. 3. The application is disposed of accordingly. (D.G. KARNIK, J.) (F.I. REBELLO, J.)