1 acd IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION SALES TAX APPLICATION NO. 63 OF 2008 IN REFERENCE APPLICATION NO. 223 OF 2007 The Commissioner of Sales Tax, Maharashtra State, Mumbai. ....Applicant V/s. M/s Vijay Engineering Works . ... Respondent. ---- Mr. J.S. Saluja, for the Applicant. Mr. D.B. Avhad, for the Respondents. --- CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 4th December, 2009 P.C. : 1. Heard learned counsel for the Appellant and learned counsel for the Respondent. 2. The learned counsel for both the parties fairly state that the issues sought to be decided are covered against Revenue by the judgment of this Court passed in the case of Pee Vee Textiles Ltd. in Stamp Application No.8 2 of 2007 in Reference Application No.90 of 2001 decided on 13.10.2008. For the reasons stated therein, the question referred is answered against the Revenue and in favour of the respondent assessee. (J.P.DEVADHAR, J.) (V.C.DAGA J.)