mgn IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION SALES TAX APPLICATION NO.79 OF 2009 IN REFERENCE APPLICATION NO.117 OF 2008 M/s.Khandesh Extraction Ltd. ..Applicant Vs. The Commissioner of Sales Tax. ..Respondent WITH SALES TAX APPLICATION NO.78 OF 2009 IN REFERENCE APPLICATION NO.118 OF 2008 M/s.Khandesh Extraction Ltd. ..Applicant Vs. The Commissioner of Sales Tax. ..Respondent Mrs. N.R. Badheka with Ms. Lata Nagal for the Applicants Mr. S.S. Joshi, AGP for Respondents CORAM : F.I. REBELLO & D.G. KARNIK, JJ. DATED : 18TH SEPTEMBER , 2009 P.C. In respect of both the applications we have hearde learned Counsel for the parties. After hearing the parties in our opinion the following question would be required to be answered:- “Whether the Tribunal was justified in ignoring the grounds about remission of interest under B.S.T. And C.S.T. Act?” 2. On remission the Tribunal proceeded on the footing that it is a question of fact and accordingly has not answered the issue. The question for consideration was whether any of the Authorities applied their mind in the matter of remission. After having applied their mind if they had rejected then perhaps that would be a finding of fact. In the instant case nothing is brought to our attention that any of the authorities considered the issue of remission. 3. In the light of that the learned Tribunal is directed to make reference of the aforesaid questions to this Court within eight weeks. Applications disposed off accordingly. (D.G. KARNIK,J.) (F.I. REBELLO,J.)