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[Cites 2, Cited by 0]

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




                                                                     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




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                                           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].

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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 22:03:06 :::