AGK AGK AGK IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION SALES TAX APPLICATION NO.30 OF 2008 M/s.The Bombay Pharmacy ..Applicant. V/s. The Commissioner of Sales Tax & Anr..Respondents. Mr.C.B. Thakar i/by C.B. Thakar & Co. for the applicant. Mr.V.A. Sonpal, AGP for the respondents. CORAM : SMT.RANJANA DESAI & J.P. DEVADHAR, JJ. DATED : 18TH FEBRUARY, 2009. P.C. : 1. The application is admitted on the following substantial questions of law. a. On the facts of the case and on correct interpretation of Rule 31A of the Bombay Sales Rules, 1959, whether tribunal was correct in holding that the prior three years, to be considered for eligibility for composition scheme, should be three years prior to the year in which the application is filed and not the three years prior to the year from which composition scheme is to be granted ? b. In light of provisions of Rule 31A though the liability of three years, viz. 1995-96, 1996-97 and 1997-98 is not determined by assessment order, whether tribunal was justified in considering the tax liability for those three years on the basis of returns filed and determining the eligibility to composition scheme under Rule 31A on such basis ? c. Whether tribunal was correct in holding that the trade circular is not to be applied for finding out eligibility of dealer but to be applied after dealer has become eligible ? d. Whether on correct interpretation of Rule 31A(1)(b)(vi)(b)(v), which provides for granting of Composition Certificate without applying turnover limits, the tribunal was justified in applying such turnover limits and thereby holding that the appellant being covered for VAT liability, not entitled to Composition Certificate ? 2. By consent the application is taken up for final hearing. 3. Interpretation of the phrase "current year" in Rule 31A of the Bombay Sales Tax Rules, 1959 is involved in this application. Whether the tax liability in any of the three years immediately preceding the current year referred to in Rule 31(1)(b)(ii) refers to the period starting from which the composition is to be granted or refers to the period in which the application is filed, is the question of law raised in this application. 4. In our view, the above questions are questions of law required to be answered by this Court. Therefore, we allow the sales tax application and direct the tribunal to send a statement of case raising above questions for the opinion of this Court. The statement of case may be sent as expeditiously as possible. 5. The application is accordingly disposed of. (Judge) (Judge)