The assessees were assessed by the Assistant Commissioner of Sales Tax for periods from 1 April 1989 to 31 March 1992 under the said Act as well as the Central Sales Tax Act 1956. This reference was made by the Maharashtra Sales Tax Tribunal (Tribunal) under Section 61 of the Bombay Sales Tax Act 1959 (said Act) by a common Judgment and Order dated 6 December 2002, referring the following questions for the determination of this Court. They submitted that the order dated 11 July 1995, and the order dated 28 August 1995 were two separate orders, and in the appeal challenging the order dated 28 August 1995, the validity of the order dated 11 July 1995 could not have been examined. However, none of the other provisions of the Delhi Sales Tax Act find reference in the said judgment. Of course, we did not have the benefit of examining other provisions of the Delhi Sales Tax Act, 1975 and therefore, we do not know if the provisions similar to those which we have referred to in the said Act were also available under the Delhi Sales Tax Act.