9 STR 50-17-OS.DOC Priya Soparkar IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION SALES TAX REFERENCE NO. 50 OF 2017 The Commissioner of Sales Tax …Applicant Versus Britania Industries Limited …Respondent Ms. Jyoti Chavan, Addl. GP with Mr. Himanshu Takke, AGP, for the Applicant. CORAM: SUMAN SHYAM & GAUTAM A. ANKHAD, JJ. DATED: 13th OCTOBER, 2026. PC:- 1. This Sales Tax Reference arises out of the order dated 26th July, 2002 passed by the learned Maharashtra Sales Tax Tribunal, Mumbai in Reference Applications No.17 and 18 of 1996, whereby the following question of law has been framed :- “Whether on the facts and in the circumstances of the case and on true and correct interpretation of section 2(4) of the Indian Sale of Goods Act, was the Maharashtra Sales Tax Tribunal justified in law in holding that the letter dated 03.02.1981 issued by syndicate Bank (named as delivery order) to the Godown keeper of Air India is document of title to the goods which also negotiable?” PRIYA RAJESH SOPARKAR Digitally signed by PRIYA RAJESH SOPARKAR Date: 2026.10.14 10:43:27 +0530 9 STR 50-17-OS.DOC 2. In terms of the order dated 6th October, 2026, Ms. Jyoti Chavan, learned Addl. GP appearing for the State has verified and thereafter submits that the question of law has been substantially dealt with in the decision of this Court rendered in the case of The Commissioner of Sales Tax Vs. M/s B. M. Shah and Company in Sales Tax Reference No.14 of 1995 and the batch of References, whereby the question is answered against the Revenue and in favour of the assessee. 3. We have perused the decision of the Co-ordinate Bench of this Court rendered on 22nd July, 2005 and filed in agreement of the submission of the learned Departmental counsel. 4. In view of the above, the Reference stands answered accordingly and is hereby disposed of. (GAUTAM A. ANKHAD, J.) (SUMAN SHYAM, J.) {