1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION SALES TAX APPLICATION NO.69 OF 2009 IN REFERENCE APPLICATION NO.244 OF 2008 M/s.Auto India .. Applicant V/s. The State of Maharashtra & Anr., .. Respondents. Mr.C.B.Thakar, for Applicant None for Respondents. CORAM: F.I.REBELLO and D.G.KARNIK, JJ. DATED: 14th August, 2009. P.C. 1. When the matter was called out, none present for Respondents. On behalf of the Applicant, the Learned Counsel points out that for the assessment year 1995-1996, reference has been allowed by the Tribunal. The Tribunal, however, further rejected the reference,so far as assessment year 1996-1997 is concerned. 2. The Learned Tribunal is directed to make the reference within 4 weeks from the date of this order. 3. It is pointed out that there is an application, for rectification which is pending. That is to be srj/- 2 decided independently and before reference is made to this Court. 4. The following question is to be referred :- Whether on the facts and the circumstances of the case and on true and correct interpretation, the Tribunal was justified in denying the benefit of entry J-8 to the appellant in the context of assessment for the period 1996-97 on the ground that the appellant has not complied with the condition of filing returns as contemplated under entry J-8 which has been introduced on 6.3.1996 with retrospective effect and further amended with retrospective effect on 20.6.97 i. e. subsequent to the assessment period. If on the rectification application being allow, any other question arises for reference, that also may be made alongwith present reference. 5. In view of the above, Sales Tax Application is disposed of accordingly. (D.G.KARNIK,J.) (F.I.REBELLO,J.) srj/- 3 srj/-