Hon’ble Shri Bharat Bhimsing Rathod retired from the coveted post of the Member of the Tribunal on 2nd July, 2022. Many of us had interacted with him when he was working with the Department in various capacities. However, none of us knew his academic qualifications. He is M. Com; M.Phil. & LL.B. He had also done Diploma courses in Cooperation, Accountancy and Management. He was the Joint Commissioner of State Tax for almost seven years and thereafter joined as Technical Member of the Maharashtra Sales Tax Tribunal. His tenure was from 15.02.2021 to 02.07.2022. Hon’ble Shri B.B. Rathod delivered several Landmark Judgements during his tenure as a Tribunal Member while sitting on different Benches of the Tribunal. Some of them are as follows: M/s. PBA Infrastructure Ltd Bench IV Adv V P Patkar Held: The claim of TDS credit allowed on the basis of relevant documents produced. On the facts of.......