Bombay High Court Allows Reference in Sales Tax Penalty Case — Tribunal Erred in Dismissing Appeal as Not Maintainable. The order levying penalty for the first time by the appellate Deputy Commissioner under Section 9(2A) of the Central Sales Tax Act, 1956 read with Section 36(3)(d) of the Bombay Sales Tax Act, 1959 is an original order under Section 36, and the appeal against it is a second appeal under Section 55 of the Bombay Sales Tax Act, 1959.
25 Feb 2010The case involves a reference under Section 61 of the Bombay Sales Tax Act, 1959 (BST Act) by the Maharashtra Sales Tax Tribunal. The applicant, M/s S...
