1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION SALES TAX REFERENCE NO.16 OF 2000 IN REFERENCE APPLICATION NO.57 OF 1992 The Commissioner of Sales Tax Maharashtra State, Bombay having his office at 8th floor, Vikrikar Bhavan, Mazgaon, Bombay 400 010. ...Applicant. v. M/s. Datamatics Consultants Ltd., having their place of business at 6, Embassy Centre, Nariman Point, Bombay 400 021 ...Respondent. Mr.V.A.Sonpal, AGP For the Applicant. Mr.C.B.Thakkar, adv. for the Respondent. CORAM : F.I. REBELLO & J.H. BHATIA, JJ. DATED : 19TH JUNE, 2009 Judgment: (Per J.H.Bhatia, J.) 1 On the application of the Commissioner of Sales Tax, this reference has been made on following questions: “1. Whether on the facts and in the circumstances of the case and on a true and correct interpretation of section 2 (10) of the Maharashtra Sales Tax on the Transfer of the Right to use any goods for any purpose Act, 1985, the Tribunal was justified in holding that the impugned transaction does not amount to a sale under the provisions of the Lease Act ? 2 2. Whether on the facts and in the circumstances of the case, the Tribunal was justified in holding that even after consideration that the constructive possession of the computer being given to the contractee mentioned in the impugned invoice the computer continues to be under effective control of the respondents contractor and, therefore, transfer of right to use the computer by the contractee could not be held to have taken place as covered by the term “sale” occurring in the Lease Act ? 2 Similar questions were referred in Sales Tax Reference No.8 of 2000. Facts and circumstances in that Reference and the present Reference are almost identical. Questions in that Reference are answered in affirmative in favour of the assessee and against the Revenue. Present case is squarely covered by the judgment in the Sales Tax Reference No. 8 of 2000. Therefore, this reference may be disposed off accordingly for the same reasons. 3 For the reasons stated in the judgment in Sales Tax Reference No.8 of 2000, the questions are answered in the affirmative, i.e., against the Revenue and in favour of the assessee. (J.H. BHATIA,J.) (F.I. REBELLO,J.)