The Additional Commissioner Of State Tax Vat-I, M.S. Mumbai v. M/S Finolex Industries Limited

6-MVXA-19-25.DOCX Sayali

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION MAHARASHTRA VALUE ADDED TAX APPEAL NO. 19 OF 2025 SAYALI DEEPAK UPASANI The Additional Commissioner of State Tax VAT-I, M. S. Mumbai ...Appellant SAYALI DEEPAK UPASANI Date: 2025.12.04 19:18:29 +0530

Versus

M/s. Finolex Industries Ltd

...Respondent

______________________________________________________ Mr Himanshu Takke, AGP for State of Maharashtra, for Appellant.

______________________________________________________

CORAM:

M.S. Sonak & Advait M. Sethna, JJ.

DATED:

04 DECEMBER 2025 PC:- 1.

Heard Mr. Takke, the learned Counsel for the Appellant. 2.

Considering the orders made by us in MVXA No. 16 of 2025 and also we have satisfied that the issue raised in this Petition is covered by the Co-ordinate Bench decision in The Additional Commissioner of Sales Tax V/s. Garware Polyster Ltd.1 in favour of the Assessee and against the Revenue. 3.

Accordingly, we dismiss this Appeal because it involves no substantial questions of law.

(Advait M. Sethna, J) (M.S. Sonak, J) MVXA/L/12814/2022