Settlement under Bombay Sales Tax was denied to assessee as there was no statutory provision in this

CST & VAT : Maharashtra VAT - Where appellant, a partner in a firm, had addressed a letter to State Minister for Finance seeking settlement of sales tax dues payable by him as a partner of firm and said Minister accepted offer of settlement, in absence of any provision in Act and Rules, there could be no settlement with appellant so as to discharge him from his obligation to pay sales tax dues payable by firm