# THE COMMISSIONER OF SALES TAX, MUMBAI vs SUDHA INSTANT SOFT DRINKS AND ESSENCES, NAGPUR

Court: Bombay High Court
Date: 2025-12-04
Citation: STR/3/2010
Petitioner: THE COMMISSIONER OF SALES TAX, MUMBAI
Respondent: SUDHA INSTANT SOFT DRINKS AND ESSENCES, NAGPUR

[Official PDF on Bombay High Court website](https://bombayhighcourt.gov.in/bhc/file/download/eyJpdiI6Imx5N0E3N0tidUIrMTJGaWg0UklubHc9PSIsInZhbHVlIjoiTnN6bXlOTVIzdXhBd0VDRVVBM2VsbkFFNGgxdkxGUEYyN1R1Q0NNcHJzNWRQQWg4Q0Fac3N3K1Fub0psTHEzNWJxL1dXM2VRYWY3aWs2NFVLT091V0E9PSIsIm1hYyI6ImFlODNhMjAxNjkyNzhiMjZkZWQ2ZjQ3NTY0OTI4YjNhY2Q5ZWQ3M2IxZjZlMGY4ZmVhOWZjOWIyN2EzNDE1ZmQiLCJ0YWciOiIifQ==?expires=1782773251&signature=0a89d7b47bc553caba3b434a4a66937be10d5be1fe570927fd5cd8140f8335f5)

## Judgment text (excerpt)

9-STR-3-2010-F.DOCX Deshmane IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION SALES TAX REFERENCE NO. 3 OF 2010 IN REFERENCE APPLICATION NO.68 OF 2004 The Commissioner of Sales Tax, …Applicant Mumbai Versus Sudha Instant Soft Drinks and …Respondent Essences, Nagpur ______________________________________________________ Mr Amar Mishra, AGP for Applicant-State. ______________________________________________________ CORAM: M.S. Sonak & Advait M. Sethna, JJ. DATED: 04 DECEMBER 2025 ORAL JUDGMENT:- (PER M.S. SONAK, J.) 1. Heard M. Mishra for the Applicant. 2. This Reference under Section 61 of the Bombay Sales Tax Act, 1959 (said Act) refers the following question of law to this Court for its determination: “Whether on the facts and circumstances of the case, is the Tribunal justified in holding that the goods like pineapple slices, pineapple tidbits, fruit cocktail preserved in sugar syrup and canned in vacuum sealed tin containers are fresh fruits and are covered by the scope of the entry A-23 of the Bombay Sales Tax Act and hence not liable to tax?” 9-STR-3-2010-F.DOCX 3. The facts and circumstances which give rise to this Reference have been set out in 

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