AJN 1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION SALES TAX APPLICATION NO.103 OF 2008 IN REFERENCE APPLICATION NO.282 OF 2007 The Additional Commissioner of Sales Tax (BST), Maharashtra State. .... Applicant Vs. M/s. Shree Steel Casting Pvt. Ltd. .... Respondents Mr. V.A. Sonpal, AGP for the applicant. CORAM : SMT. RANJANA DESAI & J.P. DEVADHAR, JJ. DATED : 12TH FEBRUARY, 2009. P.C. :- 1. In this application, the following questions of law is raised. “(i) Whether on the facts and in the circumstances of the case, the Tribunal was justified in law in declaring that the proportionate benefit under the Package Scheme of Incentives is unwarranted? AJN 2 (ii) Whether on the facts and in the circumstances of the case, the Tribunal was justified in law in going a step further in declaring that proportionate benefits theory is not applicable to expansion units covered under 1993 Package Scheme of Incentives? 2. Admittedly, the above questions are covered by the judgment and order of this court (D.K. Deshmukh & J.P. Devadhar, JJ.) dated 13/10/2008 passed in Sales Tax Application No.8 of 2007 in Reference Application No.90 of 2001 (The Commissioner of Sales Tax v. M/s. Pec Vee Textile Ltd.) and are answered against the Revenue. In view of this, the present application will have to be dismissed and is dismissed as such. [SMT. RANJANA DESAI, J.] [J.P. DEVADHAR, J.]