1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION SALES TAX APPLICATION NO.83 OF 2009 The Additional Commissioner of Salex Tax ...Applicant. V/s. M/s.Intervalve (India) Limited ...Respondent. Ms.Imran Calcuttawalla, AGP for the applicant. Shri P.V. Sure for the respondent. CORAM : V.C. DAGA & J.P. DEVADHAR, J. DATE : 18TH DECEMBER 2009 P.C. : 1. Heard. Admit on the following substantial question of law. “Whether, on the facts and in the circumstances of the case, and on the true and correct interpretation of Entry 88 of Group `A’ of Notification issued under Section 41 of the Bombay Sales Tax Act, 1959 (The Bombay Act), the tribunal is justified in holding that the sale of valves, effected by the Opponent against form `A’ issued under Section 41 of the Bombay Act, is sale of plant and machinery as envisaged in said Entry 88 and there fore entitled for concessional rate of tax under the said entry ?” 2. By consent of both the parties, taken up for hearing. Both parties agree that the aforesaid question needs consideration at the hands of this Court. The Tribunal is directed to forward the statement of case on the question referred above at the earliest possible. 3. The application is disposed of accordingly. (J.P. Devadhar, J.) (V.C. Daga, J.)