1 acd IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION SALES TAX APPLICATION NO.33 OF 2009 IN REFERENCE APPLICATION NO. 80 OF 2008 M/s Pioneer Sales Corporation .. Applicant. V/s. The Commissioner of Sales Tax Mumbai & Anr. ... Respondents. ---- Mr. V.P. Patkar a/w Mr. M.M. Vaidya, for the Applicant. Mr. V.A. Sonpal, for the Respondents. --- CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 4th December, 2009 P.C. : 1. Heard learned counsel for the Applicant and learned counsel for the Respondents. 2. By consent of parties taken up for hearing. Admit on the following questions of law: “1. Whether on facts and circumstances of the case was the Tribunal justified in law in holding that the product “Gulkand” is not a 2 medicinal formulation covered by entry No.C-II-37 but is covered by residuary entry No.C-II-152 ? 2. Whether the Tribunal was correct in holding that the condition under entry No.C-II-37 of holding Licence under Drugs and Cosmetics Act is very much applicable even for distribution/sale of Ayurvedic medicines, whereas the requirement of obtaining a Licence is applicable only for manufacture of Ayurvedic medicines 3. During the course of hearing, the Applicant has sought to get the statement of facts and statement of case on the aforesaid questions of law. In the aforesaid view of the matter and having satisfied that statement of case be called for, the Tribunal is directed to forward the statement of case reference on the aforesaid questions of law. 4. Application stands dismissed in terms of above order, with no order as to costs. (J.P.DEVADHAR, J.) (V.C.DAGA J.)