1 abs IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION SALES TAX APPLICATION NO. 47 OF 2009 IN REFERENCE APPLICATION NO. 70 OF 2008 The Additional Commissioner of Sales Tax, VAT (3) .. Applicant V/s M/s Konkan Synthetics & Chemicals Pvt. Ltd. .. Respondent Mr. J.S. Saluja for the applicant. 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:- (i) Whether on the facts and in the circumstances of the case, and the provisions contained in the Explanation-IV Rule 31-B of the Bombay Sales Tax Rules, 1959, the Tribunal was justified in holding that the said provision contemplated deferral of payment of tax or taxes after reduction of set off admissible in respect of raw materials and not in respect of purchase of plant 2 and machinery ? (ii) Whether on the facts and circumstances of the case and the provisions contained in the Explanation-IV to rule 31-B of the BST Rules,1959 the Tribunal was justified in holding that the Appellant was entitled to receive the set off in respect of purchase of plant and machinery as cash refund? 2. The reference be forwarded to this Court within 8 weeks from the date of receipt of this order. 3. The application is disposed of accordingly. (D.G. KARNIK, J.) (F.I. REBELLO, J.)