(1.) The appellant seeks an order directing the Maharashtra Sales Tax Tribunal, Mumbai (MSTT) to refer the following question of law to this court:
(2.) The respondent was assessed for the financial year 1997-98 under the BST Act. The respondent being aggrieved by the assessment order dated March 30, 2001, passed by the Assistant Commissioner of Sales Tax filed an appeal. The Deputy Commissioner by an order dated November 15, 2003, dismissed the appeal. The MSTT by an order dated August 21, 2008 allowed the respondent's appeal. The respondent had contended that the assessing authority had erred in levying the tax in respect of the sales of aerated drinks and mineral water sold to the customers at the restaurants at the rates stipulated in Schedule C, Part II, entries 17, 21. According to the respondent, the aerated drinks and mineral water served at their restaurants are governed by Schedule C, Part II, entry 14 and are liable to tax at 10 per cent, under an entry A-13(3) of a notification issued under section 41. The MSTT upheld the respondent's case and directed the assessing authority to pass necessary orders reworking the amount accordingly.
(3.) The present application is limited only to mineral water and is not in respect of aerated drinks. According to the appellant, mineral water served at the respondent's restaurant falls under Schedule C, Part II, entry 17. The MSTT upheld the respondent's contention that mineral water sold by them at their restaurants fall under Schedule C, Part II, entry 14. Schedule C, Part II, entry 14 and Schedule C, Part II, entry 17 read as under: