1 acd IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION SALES TAX APPLICATION NO.33 OF 2008 IN REFERENCE APPLICATION NO. 16 OF 2007 The Commissioner of Sales Tax Maharashtra State ...Applicant V/s. M/s Godrej Consumer Products Ltd. ... Respondent. ---- 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 Respondent. 2. We were taken to the impugned order and also entried at C-II-34 and C-II-237. The entry C-II-37 is for the period from 1.10.1995 to 30.9.1996 and 6.2.1999 to 30.4.2002, and entry C-II-34 is for the period prior to 1.5.2002, and after 1.5.2002. of which comparison is shown between the 2 entries. We were also taken to the speech of the Finance Minister together with law in support thereof. Such speech can be relied upon. Having seen the impugned order, we did not find any perversity in the order, as also learned counsel for the Revenue cold not distinguish the same. Hence, the application stands rejected. (J.P.DEVADHAR, J.) (V.C.DAGA J.)