1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION SALES TAX APPLICATION NO. 90 OF 2008 IN REFERENCE APPLICATION NO. 290 OF 2007 The Additional Commissioner of Sales Tax (BST), Maharashtra State. ... Applicant Vs. M/s. ACC Machinery Company Ltd. ... Respondent Mr. Vinay Sonpal, AGP, for the Applicant. Mr. V.P.Patkar, Advocate with Mr. M.M.Vaidya, Advocate, for the respondent. CORAM : F.I. REBELLO & J.H. BHATIA, JJ. DATED: 19TH JUNE, 2009 P.C. 1. Rule. Heard forthwith with consent of the parties. 2. The Tribunal is directed to make the following reference :- “a) Whether on facts and in the circumstances of the case, the Tribunal was justified in law holding that the impugned inter- state sales of bulkers are eligible for tax concession under the Government Notification u/s 8(5) of Central Sales Tax Act, dated 24.2.1992 and are liable to tax @ 4% and not @ 12%? b) Whether on facts and in the circumstances of the case, the Tribunal was justified in law in holding that the interstate transaction of bulkes would be covered by the Notification 2 under section 8(5) dated 24.2.1992 even though the said notification covers only Motors Vehicles covered by Sub- Enty (1) of Entry 62 in Part II of Schedule “C” appended to the Bombay Sales Tax Act, 1959 and does not make any mention of bodies or tanker built or meant for mounting on chassis of motor vehicles ? Application disposed off. (J.H. BHATIA,J.) (F.I. REBELLO,J.)