IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION SALES TAX APPLICATION NO.71 OF 2008 IN REFERENCE APPLICATION NO. 273 OF 2007 The Commissioner of Sales Tax. .. Applicant Vs. M/s.Tata Iron and Steel Co. Ltd. .. Respondent -- Shri V.A. Sonpal, Assistant Government Pleader for the Applicant. Shri G.S. Jetly, Sr.Advocate with Pradeep S. Jetly and Atul Thakkar, Advocates i/by Mulla & Mulla & Cragie Blunt & Caroe for the Respondent. -- CORAM: SWATANTER KUMAR, CJ & A.P. DESHPANDE, J DATED : 25TH AUGUST, 2008 P.C. The learned counsel appearing for the parties fairly bring to the notice of the Court that the Reference was declined by the Tribunal and has sought to present before this Court that the Sales Tax Application has been rejected by a detailed order passed by another Division Bench of this Court in S.T.A. No.3 of 2007 in Reference Application No.166 and 167 of 2006 on 13th June, 2008. With respect, we agree with the view taken by the Division Bench of this Court and for the reasons stated therein, the present Application is dismissed. CHIEF JUSTICE A.P. DESHPANDE, J