Hi Ashutosh,

If I'm right you're talking about Symbiosis College of Arts and Commerce. Well, in that college the cut off depends on the number of applicants and the overall results of the current year. 

If you're from out of Maharashtra then for you all the cut offs are slightly higher than that of Maharashtrian students. Last year the 1st cut off was 92% and gradually came down to some 82%

There are around 600+ seats for B.Com so there's a huge gap between the first cut off and the last cut off. I hope this helps you, good luck!