JUDGMENT A certificate of entitlement was granted to the assessee on July 26, 2001 by the Commissioner of Sales Tax for the period August 1, 2001 to July 31, 2010, for several products, among them being (i) standardized milk and (ii) cow's milk. The certificate of entitlement was granted on the basis of an eligibility certificate dated March 9, 2001, issued by Sicom Limited. Following a notice to show cause dated November 20, 2008, the Joint Commissioner of Sales Tax by his order dated February 16, 2009 deleted ab initio the aforesaid two products from the certificate of entitlement on the ground that the activity of producing standardized milk and cow's milk from raw milk did not constitute a manufacturing activity. The Tribunal in an appeal by the assessee held by its decision dated July 17, 2010 that while the cancellation of the two products from the certificate of entitlement was justified, this should be with prospective effect from the date of the order passed by the Commissioner of Sales Tax on February 17, 2009 and not retrospectively. An application was moved by the Revenue before the Tribunal for making a reference under section 61 of the Bombay Sales Tax Act, 1959 which has been dismissed by the impugned order dated November 18, 2010. Clause (b) of sub-section (1) of section 41C provides, inter alia, that a certificate of entitlement issued in favour of an eligible unit by the Commissioner in respect of any package scheme of incentives shall be cancelled by the Commissioner after giving the eligible unit an opportunity of being heard, where it is noticed that the grant of the certificate of entitlement is inconsistent with any of the provisions of the Act, rules or notifications framed or issued under the Act or any of the relevant package schemes of incentives. Sub-section (2) of section 41C stipulates that "on and from the date of such cancellation", such unit shall cease to be eligible to claim any exemption from payment of tax. Having regard to these provisions, we are of the view that the Tribunal was justified in holding that the cancellation of the certificate of entitlement shall take effect prospectively from the date of the order that was passed by the Commissioner of Sales Tax on February 16, 2009 cancelling the certificate of entitlement. Having regard to these provisions, we are of the view that the Tribunal was justified in holding that the cancellation of the certificate of entitlement shall take effect prospectively from the date of the order that was passed by the Commissioner of Sales Tax on February 16, 2009 cancelling the certificate of entitlement. In that view of the matter, no question of law would arise which would require that this court should direct the Tribunal to make a reference under section 61. The application is accordingly dismissed.