1 Mpt IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION SALES TAX REFERENCE NO. 4 of 2003 Commissioner of Sales Tax M.S.Mumbai .. Applicant versus M/s.Central Railways Controller of Stores .. Respondent ... Ms.Uma Palsule Desai AGP for the applicant. Mr.P.V. Surte for the respondent. CORAM : F. I. REBELLO AND D.G. KARNIK, JJ DATED : 28th August 2009 P.C:- 1. Our attention is invited to the order passed by the Tribunal in Reference No.13 of 2004 in Second Appeal no.2185 of 2001 where similar issue has come up for consideration. In that reference, the revenue itself considering the circulars dated 25th June 2001 and 10th December 2002 issued by the Commissioner of Sales Tax, Maharashtra held that old and unserviceable batteries are covered by schedule Entry C-1-23 and liable for sales tax @ 4% sought to withdraw the application on the ground that it was infructuous. 2. Considering that revenue itself has accepted the order of the Tribunal, in our opinion, nothing further survives in this reference. Reference is accordingly rejected. (D.G. KARNIK, J) (F.I. REBELLO, J