JUDGMENT - Devadhar J.P., J.: - In these three references relating to Financial years 1983-84, 1984-85 and 1985-86, the Maharashtra Sales Tax Appellate Tribunal, Mumbai has referred common questions of law for the decision of this Court under section 61 of the Bombay Sales Tax Act, 1959 (BST Act for short).

2. Since the issues raised in all these references are common, they are heard together and are disposed of by this common judgment.

3. The common questions of law referred by the Tribunal under section 61(1) of the Bombay Sales Tax Act in all these references are as follows :

SALES TAX REFERENCE Nos. 2, 3 4 of 1999

1. Whether the Tribunal is justified in holding that the sales of "Pathological diagnostics reagents" are covered by the residuary Entry 102 of Part II of Schedule C to the Act and not covered by purview of Entry 24 of Part I of Schedule C ?

2. That whether the Tribunal is justified in discarding all the evidence placed on record by the applicant ?

4. It was the contention of the applicant before the adjudicating authority that the Diagnostic Reagents manufactured and sold by them during the financial year 1983-1984, 1984-1985 and 1985-86 were covered under the Entry 2

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