1 abs IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION SALES TAX APPLICATION NO. 64 OF 2009 IN REFERENCE APPLICATION NO. 299 OF 2007 The Additional Commissioner of Sales Tax, (B.S.T.), Mumbai .. Applicant V/s M/s Indian Seamless Steel & Alloys Ltd., Pune .. Respondent Mr. J.S. Saluja for the applicant. Mr. C.B. Thakkar i/b Mr. S.S. Gaitonde 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:- “i) Whether on the facts and circumstances of the case, and the provisions contained in Explanation IV to Rule 31 B of the B.S.T. Rules 1959, the Tribunal was justified in holding that the said provision does not contemplate deferment of tax after reducing set off admissible on plant and machinery even though the said 2 provision does not qualify set off only in respect of raw materials ? ii) Whether the Tribunal was justified in the facts and circumstances of the case and provisions of Explanation IV to Rule 31 B in holding that the appellant was entitled to receive the set off in respect of plants machinery as 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.)