THE COMMISSIONER OF SALES TAX MAHARASHTRA STAT, MUMBAI vs M/S NESTLE INDIA LTD.

Judgment text excerpt

16-STR-24-2010 (OS).DOCX Mayur IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION SALES TAX REFERENCE NO. 24 OF 2010 The Commissioner Of Sales Tax Maharashtra State, Mumbai ...Applicant Versus M-s Nestle India Ltd. ...Respondent ______________________________________________________ Ms. Jyoti Chavan, Addl. G.P, for Applicant. Ms. Nikita Badheka a/w Lata Nagal, for Respondent. ______________________________________________________ CORAM : M.S. Sonak & Advait M. Sethna, JJ. DATED : 27 November 2025 ORAL JUDGMENT (Per M.S. Sonak,J):- 1. Heard learned counsel for the parties. 2. This is a reference arising under Section 61 of the Bombay Sales Tax Act, 1959 (“said Act”) made to this Court by the Maharashtra Sales Tax Tribunal (“Tribunal”) to determine the following question:- “Whether on a true and proper interpretation of entry 18(2) of the Schedule ‘C’ Part II of the Bombay Sales Tax Act, 1959 the Tribunal was correct in holding that the product “Coffee and Instant Drinks Nescafe Premix” sold vide Invoice No. M 81- 32778 dated February 7, 1998 is not covered by the Scope of entry 18(2) of Schedule ‘C’ Part II, but is covered by the Entry 3 of Schedule ‘C’ Part II?” 3. The Statement of Facts accompanying the reference order encapsulates the facts and circumstances in which the Page 1 of 11 16-STR-24-2010 (OS).DOCX above question came to be referred for determination of this Court. The same is transcribed below for the convenience of reference: - “M/s. Nestle India Ltd is dealing in diverse consumer produce. One of them is Nescafe prepared Mix for vender machines the dealer is registered under Bombay Sales Tax Act, 1959. The dealer had filed a petition before the Commissioner of Sales Tax for seeing determination on the rate of tax on "Coffee and