KJ IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.139 OF 2005 The CIT-TDS ..Appellant Versus M/s.United Storage & Tank Terminals Ltd..Respondent ---- Mr.P.S.Sahadevan for the appellant. ---- Coram : F.I.Rebello & R.S.Mohite,JJ Coram : F.I.Rebello & R.S.Mohite,JJ Coram : F.I.Rebello & R.S.Mohite,JJ Date : 3rd March 2008. PC 1. The learned Tribunal relied on the judgment of the Supreme Court in Municipal Corporation of Greater Bombay V/s. Indian Oil Corporation Ltd., reported in 1991 CTR 135 (SC) and distinguished the judgment of the Supreme Court in CIT V/s. Gwalior Rayons Silk Manufacturing Co.Ltd., reported in 196 ITR 149. 2. The issue arose out of payment of storage charges paid for the rent of storage tank. 3. Considering the finding recorded by the Tribunal and judgment of the Supreme Court, the question of law as framed would not arise and consequently appeal dismissed. (R.S.Mohite,J) (F.I.Rebello,J) (R.S.Mohite,J) (F.I.Rebello,J) (R.S.Mohite,J) (F.I.Rebello,J)