1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION SALES TAX APPLICATION NO.85 OF 2009 AND SALES TAX APPLICATION NO.86 OF 2009 Costa and Company Private Limited, Goa ...Applicant. V/s. The Commissioner of Sales Tax, Mumbai ...Respondent. Mr.V. Sridharan with Mr.Prakash Shah i/by PDS Legal for the applicant. Shri J.S. Saluja for the respondent. CORAM : V.C. DAGA & J.P. DEVADHAR, J. DATE : 18TH DECEMBER 2009 P.C. : 1. Heard. Admit on the following substantial questions of law. a) Whether, under the facts and circumstances, the impugned products are classifiable under Entry C-I-6 and C-I-12, as claimed by the applicants or under residuary Entry C-II-102, as claimed by the Respondent-State ? b) Whether, under the facts and circumstances, the Tribunal was correct in ignoring its own order dated 9-10-1998 passed in Applicant’s own case holding that the impugned products are classifiable under Entry C-I-6 and C-I-12, particularly when the Order dated 9-10-1998 has attained finality in accordance with process known to law and having followed the same in its subsequent order passed in the case of MAFCO Limited ? c) Whether, under the facts and circumstances, the Hon’ble Tribunal was right in following the judgment of this Hon’ble Court reported at 2001 (122) STC 570 considering the difference in products and the difference in the relevant tariff entries ? 2 2. By consent of both the parties, the matter is taken up for hearing. Both parties agree that the above questions needs opinion at the hands of this Court. The Tribunal is directed to forward statement of case on the aforesaid three questions for the opinion of this Court. 3. Both the applications are disposed of accordingly. (J.P. Devadhar, J.) (V.C. Daga, J.)