1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION SALES TAX REFERENCE NO. 2 OF 2007. M/s. Dwarka Agro Research & Products. ..Applicant. v/s. The Commissioner of Sales Tax, Mumbai. ..Respondent. .... Mr.P. V. Surte, i/b. P.V. Surte & Co., for Applicant. Mr. Bharat Mehta, AGP, for Respondent. .... CORAM : V.C. DAGA & S.J. KATHAWALLA, JJ. DATE : 22ND JULY 2010. P.C. Heard. Perused Reference. 2. The Sales Tax Tribunal has referred the following question for the opinion of this Court :- “Whether the Tribunal was justified in holding that mud lifting machinery is covered by Schedule Entry C-II-82 attracting Sales Tax @ 15% and not covered by Entry C-I-18(i) attracting Sales Tax @ 2%.” 3. Mr. Surte, Learned Counsel appearing for the applicant fairly states that subject machinery, which was being used for lifting mud, could neither said to be a crane falling in Schedule Entry C-II-82 attracting sales tax @ 15% nor it will fall within Schedule Entry C-I-18 of the Bombay Sales Tax Act, 1959. According to him, it would fall within Schedule Entry C-II-44A, being a simple machinery. 4. The question referred does not seek adjudication as to 2 whether or not the subject item/goods is covered in Schedule Entry C-II-44A. Since the said question was neither argued by the parties nor considered by the Tribunal, as such reference needs no adjudication. 5. Mr. Surte fairly agrees with the above and submits that the question referred need not be considered and reference be returned unanswered. 6. In the result, the reference in question is returned unanswered. No costs. [ S.J. KATHAWALLA, J. ] [V.C. DAGA, J.]