DUPHAR INTERFRAN LTD. vs THE STATE OF MAHARASHTRA

Judgment text excerpt

Digitally signed by MULEY SHUBHAM MULEY PRAVINRAO SHUBHAM Date: PRAVINRAO 2026.01.06 19:45:02 SPK-STR-9-2012.DOCX +0530 Pallavi/Shubham IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION SALES TAX REFERENCE NO. 9 OF 2012 M/s. Duphar Interfran Ltd. F/5, Shivsagar Estate, Dr. A. B. Road, Mumbai – 40 018 ...Applicant Vs. The State of Maharashtra Mumbai, Maharashtra through Government Pleader, High Court (OS), Bombay. ...Respondent ______________________________________________________ Mr. Ishaan V. Patkar, a/w Mr. Vinit V. Raje i/by Jindagi Shah, for the Applicant. Ms. Jyoti Chavan, Addl. G.P. a/w Mr. Himanshu Takke, AGP, for Respondent. ______________________________________________________ CORAM : M.S. Sonak & Advait M. Sethna, JJ. RESERVED ON : 07 November 2025 PRONOUNCED ON : 21 November 2025 JUDGMENT :(Per Advait M. Sethna, J.) 1. Heard Mr. Patkar, learned counsel for the Applicant and Ms. Jyoti Chavan, learned Additional Government Pleader for the This judgment is corrected pursuant to speaking to the minutes order dated 6 January 2026. Page 1 of 26 SPK-STR-9-2012.DOCX Respondent. With the assistance of the learned counsels, we have perused the record and proceedings before us. Issue for Consideration: 2. The Sales Tax Reference (“STR” for short) arises from judgment and order dated 5 May 2010 of the Maharashtra Sales Tax Tribunal at Mumbai (5th Bench) (“Tribunal” for short) in Reference Application Nos.186 and 187 of 2008. The Tribunal framed the following question for reference to this Court:- “Whether on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the Brand Acquisition Agreement dated 18/01/1996 in respect of trademark ‘Crocin’ entered into by M/s. Duphar Interfran Ltd. with M/s. SKB