THE COMMISSIONER OF SALES TAX, MUMBAI vs ASSOCIATED CEMENT COMPANY LTD.

Judgment text excerpt

JUDGMENT-STR-20-10+(1).DOCX Chaitanya IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION SALES TAX REFERENCE NO. 20 OF 2010 IN REFERENCE APPLICATION NO. 02 OF 2003 Digitally signed by CHAITANYA CHAITANYA ASHOK ASHOK JADHAV JADHAV Date: 2025.08.05 15:15:12 +0530 The Commissioner of Sales Tax, Maharashtra State, 8th Floor, Vikrikar Bhavan, Sardar Balwant Singh Dhodi Marg, Mazgaon, Mumbai-400 010. … Applicant Versus M/s. Associated Cement Company Limited, Cement House, 1st floor, 121, Maharishi Karve Road, Mumbai – 400 020. … Respondent WITH SALES TAX REFERENCE NO. 51 OF 2010 IN REFERENCE APPLICATION NO. 180 OF 2008 The Addl. Commissioner of Sales Tax (VAT)3 Mumbai, 8th Floor, Vikrikar Bhavan, Sardar Balwantsingh Dhodi Marg, Mazgaon, Mumbai – 400 010 … Applicant Versus M/s. Associated Cement Co. Ltd. (“ACC Ltd.”) Cement House, First Floor, 121, Maharashi Karve Road, Mumbai – 400 020. … Respondent Page 1 of 20 JUDGMENT-STR-20-10+(1).DOCX WITH SALES TAX REFERENCE NO. 22 OF 2011 IN REFERENCE APPLICATION NO. 23 OF 2009 The Addl. Commissioner of Sales Tax (VAT)3 Mumbai, 8th Floor, Vikrikar Bhavan, Sardar Balwantsingh Dhodi Marg, Mazgaon, Mumbai – 400 010 … Applicant Versus M/s. Associated Cement Co. Ltd. (“ACC Ltd.”) Cement House, First Floor, 121, Maharashi Karve Road, Mumbai – 400 020. … Respondent ______________________________________________________ Ms. Jyoti Chavan, Addl. G.P. a/w Mr. Himanshu Takke, A.G.P., for the Applicant/s. Mr. P. C. Joshi a/w Mr. Piyush Shah, for Respondent/s. ______________________________________________________ CORAM : M.S. Sonak & Jitendra Jain, JJ. RESERVED ON : 31 July 2025 PRONOUNCED ON : 05 August 2025 JUDGMENT :(Per M. S. Sonak, J.) 1. The learned counsel for the parties submit that a common order can dispose of