The Addl Commissioner Of State Tax Vat I M S Mumbai v. Ms Cosmo Films Ltd Name Deleted Cosmo First Ltd

11-MVXA-23-2025 (OS).DOCX Mayur

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION MAH. VALUE ADDED TAX APPEAL NO. 23 OF 2025 The Addl Commissioner Of State Tax Vat I M S Mumbai ...Appellant

Versus

Ms Cosmo Films Ltd Name Deleted Cosmo First Ltd

...Respondent

____________________________________________________________ Ms. Jyoti Chavan, Addl. G.P., a/w Mr. Himanshu Takke, for Appellant. ____________________________________________________________ CORAM : M.S. Sonak & Advait M. Sethna, JJ.

DATED : 11 December 2025 P.C.:- 1.

Learned counsel for the appellant accepts that since this matter concerns the Central Sales Tax Act, the same will be covered by this Court's decisions in The Additional Commissioner of Sales Tax, VAT-I, M.S. Mumbai Vs. Garware Polyster Ltd in MVXA (L) No. 12814 of 2022, rendered by the coordinate Bench.

2.

Therefore, by following the reasoning in the above referred decision, we decline to admit this appeal as it involves no substantial question of law.

3.

The appeal is dismissed without any order for cost. (Advait M. Sethna, J) (M. S. Sonak, J.)