COMMISSIONER OF SALES TAX Vs. GODREJ SOAPS PVT LTD

JUDGEMENT

(1.) FOR the reasons stated in our judgment in the C.S.T. vs. Cadbury Fry (India) Pvt. Ltd. (S.T.Reference No. 3 of 1974) : 1976 CTR (Bom.) 441 delivered by us today, we answer the question submitted to us in this Reference in the negative. In computing the actual amount of drawback, set-off or refund, as the case may be, to be granted to the respondents, the Tribunal will do so applying the principles laid down by us in our judgment in the C.S.T. vs. M/s. Jai Hind Mills Co. (S.T. Reference No. 20 of 1972, decided of February 11/12, 1976) : 1976 CTR (Bom.) 432, and the C.S.T. vs. Cadbury Fry (India) Pvt. Ltd. (S.T. Reference No. 3 of 1974) decided on February 24, 1976 : 1976 CTR (Bom.) 441. The respondents will pay to the applicant the cost of this Reference fixed at Rs. 75/-.