P.B. Varale, J.

Rule. Rule is made returnable forthwith. Heard finally by consent of the parties. Shri A.J. Pathak, the learned Counsel waives notice on behalf of respondent No.1.

2. By way of present petition, the petitioners-State of Maharashtra through Deputy Commissioner of Sales Tax and the Entry Tax Officer, Nagpur are challenging the judgment and order passed by the Maharashtra Sales Tax Tribunal, Mumbai in Second Appeal No. 1294 of 2005 thereby allowing the appeal preferred by respondent No.1-Smt. Anuja Chhajed. The brief facts, giving rise to filing of the present petition, can be summarized as under.

3. The respondent No.1 purchased a chassis (vehicle chassis) at Raipur in State of Madhya Pradesh on 10.07.1995. Respondent No.1 effected the entry of said chassis in the State of Maharashtra causing it to be driven on public road. Respondent No.1 thereafter purchased bus body at Nagpur for mounting the same on the chassis, which was entered into State of Maharashtra. Respondent No.1 got the bus registered with the registration authorities namely Regional Transport Office having its registration No. MH-31-M-5270. On 28.11.1996, the Entry Tax Officer levied an entry tax on the chassis because of effecting entry of the chassis from the State of Madhya Pradesh in the State of Maharashtra. Being aggrieved by the levy of the entry tax, respondent No.1 approached the Deputy Commissioner, Sales Tax (Appeal), Nagpur being the first appellate authority challenging the assessment. On 30.05.2005, the first appellate authority dismissed the appeal. Being dissatisfied with the said order passed by the said authority, respondent No.1 further carried the appeal before the Sales Tax Tribunal, Mumbai and the Maharashtra Sales Tax Tribunal (hereinafter referred to as the Tribunal for the sake of brevity) decided the Second Appeal on 07.11.2005 and remanded the matter back to the assessing authority for passing assessment order afresh. The Tribunal, in its order of remand, quashed the orders of the lower authorities namely Assessment Officer and the first appellate Authority. The Assessment Officer, on 15.02.2007, on considering the matter afresh, passed the order of assessment on the purchase value of chassis only. This order was challenged by respondent No.1 in appeal before Deputy Commissioner Sales Tax (Appeal), Nagpur. The first appellate Authority dismissed the appeal preferred by respondent No.1 vide order dated 30.05.2005 and being dissatisfied with the order passed by the appellate authority, respondent No.1 carried appeal before the Tribunal. The Tribunal, vide order dated 11.01.2011 allowed the appeal and thereby the order passed by the Deputy Commissioner of Sales Tax dated 30.05.2005 and the order passed by the Assessment Officer i.e. Entry Trax Officer, Nagpur dated 15.02.2007 are set aside. The Tribunal further directed that the amount which was already deposited by respondent No.1 (appellant before the Tribunal) to the tune of Rs.53,425/-to which the appellant is entitled be refunded. The Tribunal further directed the authorities to take appropriate steps for refund of the amount i.e. tax on top priority.

4. Heard Smt. Bharti Dangre, the learned Additional Government Pleader appearing on behalf of the petitioners and Shri A.J. Pathak, the learned Counsel appearing on behalf of respondent No.1.

5. Smt. Bharti Dangre, the learned Additional GP for the petitioners vehemently submits that the Tribunal has grossly erred in appreciating the facts of the matter as well as the law involved in the matter. In her detailed submissions, the learned Additional GP invites our attention to the provisions of Maharashtra Tax on Entry of Motor Vehicles into Local Areas Act, 1987 as well as the provisions of Motor Vehicles Act, 1988. She further submits that the issue is squarely covered by the judicial pronouncement of the Apex Court and places heavy reliance in support of her submission on the judgment of the Apex Court in the