IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION SALES TAX APPLICATION NO. 87 OF 2009 IN REFERENCE APPLICATION NO. 32 OF 2009 M/s.VIP Industries Ltd. ... Applicant. V/s. The Commissioner of Sales Tax. ... Respondent. C.B.Thakar for the petitioner. V.A.Sonpal, AGP for the respondent. CORAM : V.C.DAGA AND K.K.TATED, JJ. DATED : 8th January 2010. P.C. : Heard learned counsel for the parties. 2. The Tribunal is directed to state the case and refer the following question for opinion: Whether the Tribunal was correct, in law and on facts, while holding that on sales of goods to Canteen Stores Department (CSD) against declaration in Form `H , under entry 1 of Group H of Schedule of Notification issued under section 41 of the Bombay Sales Tax Act, 1959 (the Bombay Act), turnover tax u/s. 9 of the Bombay Act and Surcharge under section 15-AI of the Bombay Act is not exempt and therefore the appellant is required to pay total tax @ 2.1% (i.e. sales tax @ 1% + turnover tax @ 1% + surcharge @ 10% of sales tax i.e. @ 0.1%) and not @ 1% as claimed by the appellant? 3. The application is disposed of accordingly with no order as to costs. (K.K.TATED, J.) (V.C.DAGA J.)