The Commissioner Of Sales Tax, Mumbai v. M/S Bombay Dyeing And Mfg. Co. Ltd.

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION SALES TAX REFERENCE NO. 26 OF 2010 IN REFERENCE APPLICATION NO. 36 OF 2007 The Commissioner of Sales Tax .. Applicant v/s.

M/s. American Dry Fruit Stores .. Respondent WITH SALES TAX REFERENCE NO. 36 OF 2010 IN REFERENCE APPLICATION NO. 74 OF 2007 The Addl. Commissioner of Sales Tax .. Applicant v/s.

M/s. Dilipkumar V. Lakhi .. Respondent WITH SALES TAX REFERENCE NO. 50 OF 2010 IN REFERENCE APPLICATION NO. 04 OF 2007 The Commissioner of Sales Tax .. Applicant v/s.

M/s. Sajjan Impex Pvt. Ltd.

.. Respondent WITH SALES TAX REFERENCE NO. 126 OF 2011 IN REFERENCE APPLICATION NO. 87 OF 2006 The Commissioner of Sales Tax .. Applicant v/s.

M/s. Shakti Textile Engineers Pvt. Ltd.

.. Respondent

WITH SALES TAX REFERENCE NO. 60 OF 2012 IN REFERENCE APPLICATION NO. 23 OF 2012 The Commissioner of Sales Tax .. Applicant v/s.

M/s. Tata Motors Ltd.

.. Respondent WITH SALES TAX REFERENCE (L) NO. 36 OF 2007 IN REFERENCE APPLICATION NO. 156 OF 2003 The Commissioner of Sales Tax .. Applicant v/s.

M/s. Haute Couture .. Respondent WITH SALES TAX REFERENCE (L) NO. 51 OF 2007 IN REFERENCE APPLICATION NO. 51 OF 2003 The Commissioner of Sales Tax .. Applicant v/s.

M/s. Century Enka Ltd.

.. Respondent WITH SALES TAX REFERENCE (L) NO. 64 OF 2007 IN REFERENCE APPLICATION NO. 39 OF 2005 The Commissioner of Sales Tax .. Applicant v/s.

M/s. Bombay Dyeing & Mfg. Co. Ltd.

.. Respondent Ms. Jyoti Chavan, AGP for the applicant/s Ms. Nikita Badheka for the respondent

CORAM : S.V. GANGAPURWALA & G.S. KULKARNI, J.J.

DATED : 20th JUNE, 2017 P.C.

1.

The learned Counsel for the Revenue as well as the respondent submit that the issue referred to in the present matters is covered by the judgment and order of the Apex Court in Civil Appeal No.1798 of 2005, decided on 08.11.2016 (Commercial Tax Officer & Ors. Vs. State Bank of India & Anr.). Pursuant to the said judgment of the Apex Court, this Court has decided Sales Tax Reference No.24 of 2009, in which the same issue as involved as in the present Reference. The same is decided by this Court on 21st March, 2017 in Sales Tax Reference No.24 of 2009 in Reference Application No.16 of 2003.

2.

In the light of the above, the issue referred to this Court need not be answered separately and would be covered by the judgment of the Apex Court in Commercial Tax Officer & Ors. (supra) and order of this Court in Sales Tax Reference No.24 of 2009 in Reference Application No.16 of 2003. The said issue has been answered

against the Revenue.

3.

In these circumstances, these Sales Tax References are also answered accordingly and are disposed of.

(G.S. KULKARNI, J.) (S.V. GANGAPURWALA, J.)