1 abs IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION SALES TAX APPLICATION NO. 13 OF 2007 IN REFERENCE APPLICATION NO. 26 OF 2005 The Commissioner of Sales Tax, Maharashtra State .. Applicant V/s M/s Laxmi Besan Industries .. Respondent Mrs. Uma Palsule, A.G.P. For the applicant. Mrs. S.M. Tekavde with Mr. M.P. Tekavde for the respondent. CORAM : F.I. REBELLO & D.G. KARNIK, JJ. DATE : 7TH AUGUST 2009 P.C. : 1. The applicant is directed to make a reference to this Court on the following question:- (1) Whether on the facts and in the circumstances of the case, was the Tribunal justified in law in holding the mixture of the powder of Chana Dal, Maize and Udad Dal sold as Farsan Powder is covered by the Scope of entry 8 of Schedule A appended to Bombay Sales Tax Act 1959 particularly when entry A-8 excludes 2 maize flour and appellants have sold mixtures of powder containing maize flour in substantial proportion? (2) Whether on the facts and in the circumstances of the case, was the Tribunal justified in law in holding the mixture of the powder Chanadal, Maize and Udad Dal sold as Farsan powder is not covered by residuary entry C-II 102? 2. The reference be forwarded to this Court within 6 weeks from the date of receipt of this order. 3. The application is disposed of accordingly. (D.G. KARNIK, J.) (F.I. REBELLO, J.)