The Commissioner Of Sales Tax, Maharshtra State, Mumbai v. M/S. S.H. Kelkar And Co. Ltd.

99-07-STR(L)-10=.doc

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION SALES TAX REFERENCE (L) NO. 99 OF 2007 IN REFERENCE APPLICATION NO. 96 TO 109 OF 2003 WITH SALES TAX REFERENCE (L) NO. 112 OF 2007 IN REFERENCE APPLICATION NO. 96 TO 109 OF 2003 The Commissioner of Sales Tax .. Applicant v/s.

M/s. S.H. Kelkar & Co. Ltd.

.. Respondent Ms. Jyoti Chavan, AGP for the applicant Mr. Vinayak Patkar 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 and the respondent are ad-idem that the issues referred in the present References are covered by the judgment of this Court, dated 27th November, 2014 in Sales Tax Reference No.47 of 2009 with other connected References. The said issues were answered in favour of the assessee. Uday S. Jagtap

99-07-STR(L)-10=.doc 2.

In the light of the above and for the reasons given in the judgment dated 27th November, 2014 in Sales Tax Reference No.47 of 2009 with other connected References, the present References are also answered accordingly and in favour of the assessee. 3.

Accordingly, both the Sales Tax References are disposed of. No costs.

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