JUDGMENT ( 1. ) SHRI Vishal Mishra, Government Advocate for the applicant. SHRI. N. K. Jain, Sr. Advocate with SHRI A. K. Jain, Advocate for the respondent. ( 2. ) APPLICANT has filed this application against the order of Tribunal by which learned Tribunal has rejected the application of the applicant to make reference. It is an admitted fact that the respondent has purchased the plant and machinery and it was in replacement of old plant and machinery, hence over the aforesaid plant and machinery the entry tax is not leviable and plant and machinery which was purchased by the respondent was not for manufacturing the goods. In this view of the matter, in our opinion the application for reference has rightly been dismissed by learned Tribunal, therefore, we do not find any merit in the present application, hence it is dismissed. Application dismissed.