mgn IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION SALES TAX APPLICATION NO.34 OF 2009 IN REFERENCE ALPPLICATION NO.106 OF 2008 The Addl. Commissioner of Sales Tax..Applicant Versus M/s.Vijay Anand & Co., ..Respondents Ms. I. Calcuttawala, AGP for the Applicant Mr. V.P. Patkar with Mr. M.M. Vaidya, for the Respondent CORAM : F.I. REBELLO & D.G. KARNIK, JJ. DATED : AUGUST 21, 2009 P.C. The Tribunal is directed to refer the following question to this Court within eight weeks from today:- (i) “Whether on the facts and circumstances of the case, was the Tribunal justified in negating the revenue’s interpretation of the word “and their compounds” in Schedule entry C-I-19 as covering only the compounds of natural and synthetic essential oils as not quite proper and interpreting the word “and their compounds”, therein to mean the compounds of the aromatic chemicals as well?” (ii) “Whether on the facts and circumstances of the case, was the Tribunal justified in holding that the impugned product i.e. Flavouring compound is compound covered by Schedule Entry C- I-19 and liable to tax @ 4 percent for the period from 1.1.1988 to 10.8.1968 and 1994-95?” (iii) “Whether on the facts and circumstances of the case, was the Tribunal justified that the impugned product i.e. Perfumery compound are compounds of aromatic chemicals within the meaning of Schedule Entry C-I-19 and hence liable to tax @ 4 percent?” Application disposed of accordingly. (D.G. KARNIK,J.) (F.I. REBELLO,J.)