Bombay High Court
The Commissioner Of Sales Tax, Mumbai vs Parle Products Ltd. on 30 July, 2025
Author: M.S. Sonak
Bench: M.S. Sonak
903-905-63-66-STR-79-2009.DOC
Digitally signed
by PALLAVI
MAHENDRA
PALLAVI WARGAONKAR
MAHENDRA
WARGAONKAR Date:
2025.07.31
17:32:25
+0530
Pallavi
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
SALES TAX REFERENCE NO.79 OF 2009
The Commissioner of Sales Tax, Mumbai ...Applicant
Versus
Parle Products Ltd. ...Opponent
WITH
SALES TAX REFERENCE NO.80 OF 2009
The Commissioner of Sales Tax, Mumbai ...Applicant
Versus
Parle Products Ltd. ...Opponent
WITH
SALES TAX REFERENCE NO.81 OF 2009
The Commissioner of Sales Tax, Mumbai ...Applicant
Versus
Parle Products Ltd. ...Opponent
WITH
SALES TAX REFERENCE NO.22 OF 2010
The Commissioner of Sales Tax, Mumbai ...Applicant
Versus
M/s. Parle Products Ltd. ...Opponent
WITH
SALES TAX REFERENCE NO.55 OF 2017
The Commissioner of Sales Tax, Mumbai ...Applicant
Versus
M/s. Parle Products Ltd. ...Opponent
WITH
SALES TAX REFERENCE NO.65 OF 2017
The Commissioner of Sales Tax, Mumbai ...Applicant
Versus
M/s. Parle Products Ltd. ...Opponent
Page 1 of 3
::: Uploaded on - 31/07/2025 ::: Downloaded on - 31/07/2025 22:03:07 :::
903-905-63-66-STR-79-2009.DOC
WITH
SALES TAX REFERENCE NO.14 OF 2018
M/s. Parle Products Ltd. ...Applicant
Versus
The Commissioner of Sales Tax, Mumbai ...Opponent
Smt Jyoti Chavan Addl., AGP and Himanshu Takke, AGP, for the
Applicant.
Mr Ishaan V Patkar a/w Mr. Vinit V. Raje, Mr. Yeshwant J. Patil, Mr.
Durgesh G. Desai i/b. Alaksha Legal, for the Opponent.
CORAM M.S. Sonak &
Jitendra Jain, JJ.
DATED: 30 JULY 2025 PC:-
1. These matters were placed on the causelist because it was submitted by Mr. Patkar, learned counsel for some of the parties, that the issue involved in the reference was covered by the following decisions: -
(i) State of Karnataka vs. Bangalore Soft Drinks [117 STC 413 (SC)].
(ii) Additional Commissioner vs. Sehgal Autoriders [43 VST 398 (Bom)].
(iii) CST vs. Page Point Service [Judgment decided on 24/09/2014 by this Court in STR 3/2005].
Page 2 of 3 ::: Uploaded on - 31/07/2025 ::: Downloaded on - 31/07/2025 22:03:07 :::903-905-63-66-STR-79-2009.DOC
2. Smt. Chavan and Mr. Takke, however, dispute that the matters are covered.
3. Accordingly, list these matters on 21 August 2024 at 3.00 pm. (Jitendra Jain, J) (M.S. Sonak, J) Page 3 of 3 ::: Uploaded on - 31/07/2025 ::: Downloaded on - 31/07/2025 22:03:07 :::