1 MSS IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION SALES TAX APPLICATION NO. 99 OF 2008 IN REFERENCE APPLICATION NO. 283 OF 2007 THE ADDL. COMMISSIONER OF SALES TAX(BST), M.S. MUMBAI .. APPLICANT Vs. M/s. SANDEEP METAL CRAFT P. LTD.. RESPONDENT Mr. V. A. Sonpal, AGP CORAM:SMT.RANJANA DESAI & J. P. DEVADHAR, JJ. DATE: 13/2/2009 P.C. . The applicant has raised following questions of law in this appeal: i) Whether on the facts and in the circumstances of the case, the Tribunal was justified in law, in declaring that proportionate benefit under Package Scheme of Incentives is unwarranted? ii) Whether on the facts and in the circumstances 2 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 unit covered under 1993 Package Scheme of Incentives? 2. Learned counsel for the applicant states that the above questions are covered by judgment of this court in The Commissioner of Sales Tax, Maharashtra State, Mumbai v. M/s. Pec Vee Textile Ltd., passed in Sales Tax Application No. 8 of 2007 in Reference Application No. 90 of 2001 and are decided against the revenue. 3. In view of the above the application is dismissed. JUDGE JUDGE