I, have been in Sales Tax practise for last almost 45 years. I had commenced my practice even before the declaration of my graduation results. I had joined the firm of late Shri T.S.Tendolkar, Advocate. I knew nothing about the Bombay Sales Tax Act, 1959 which was in force then. Mr. Tendolakr was practising on direct tax and he had employed one retired Sales Tax officer to look after his sales tax cases. To my misfortune, he resigned the next month I joined that firm. There was no one to guide me in the office. Mr. Tendolkar advised me to visit GSTPAM’s library every day and get help from the members over there. I did so. This is how my journey with GSTPAM commenced. I was literally moving in the dark. Mr. Tendolkar had around five hundred sales tax files and each day there used to be half a dozen assessments. I used to catch hold of the consultants sitting in the library and request them to help me to solve the problems which I was confronted with in the assessment .......