AJN 1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION SALES TAX APPLICATION NO.102 OF 2008 IN REFERENCE APPLICATION NO.115 OF 2007 The Commissioner of Sales Tax, Maharashtra State. .... Applicant Vs. M/s. Huzaifa Furniture Industries Ltd. .... Respondents Mr. V.A. Sonpal, AGP for the applicant. CORAM : SMT. RANJANA DESAI & J.P. DEVADHAR, JJ. DATED : 12TH FEBRUARY, 2009. P.C. :- 1. In this application, the following questions of law are raised. “(i) Whether on the facts and in the circumstances of the case, the Tribunal was justified in law in declaring that the proportionate benefit under the package scheme of incentives proportionate to investment/production capacity under the Package Scheme is unwarranted? (ii) Whether on the facts and in the circumstances of the case, the Tribunal was justified in law in going a step further in declaring that AJN 2 proportionate benefit theory is not applicable to expansion units, covered under 1993 Scheme of incentives when Applicant is not in a position to identify the sales out of original capacity as well as out of expanded capacity and not maintaining separate accounts? (iii) The Hon'ble Tribunal has erroneously decided the issue in favour of the respondent though the Commissioner or his subordinate officer who is having power to issue Entitlement Certificate have got the powers in the Act to cancel, to modify or to delete the conditions in the Certificate of Entitlement as it is issued by the Sales Tax authority as per the provisions of Bombay Sales Tax Rules or Notification issued under section 41 which is an appealable? 2. Admittedly, the above questions are covered by the judgment and order of this court (D.K. Deshmukh & J.P. Devadhar, JJ.) dated 13/10/2008 passed in Sales Tax Application No.8 of 2007 in Reference Application No.90 of 2001 (The Commissioner of Sales Tax v. M/s. Pec Vee Textile Ltd.) and are answered against the Revenue. In view of this, the present application will have to be dismissed and is dismissed as such. [SMT. RANJANA DESAI, J.] [J.P. DEVADHAR, J.]