# THE COMMISSIONER OF SALES TAX, MUMBAI vs SUPERPHONE INDIA LTD. PUNE

Court: Bombay High Court
Date: 2025-09-11
Citation: STR/94/2009
Petitioner: THE COMMISSIONER OF SALES TAX, MUMBAI
Respondent: SUPERPHONE INDIA LTD. PUNE

[Official PDF on Bombay High Court website](https://bombayhighcourt.gov.in/bhc/file/download/eyJpdiI6IlR0Y2p4T2cyT24rby9XbithZ28vZnc9PSIsInZhbHVlIjoiZTRieFM2ekRmSGNYU0RiVFlFcDFmNzUzMVowcFM2a0lFa0hzNVVQK1NRTHNYV3l0MTRRdERTT0VSVmtPT1BKdDJpcU03QnY3SFY4WUNBbTFFbUd0Tmc9PSIsIm1hYyI6IjM1YTMwM2UxNWY5MTE3ZjAxOTNjYWUyZmUzMGE5MDIyYWE2YzM1OGM1NjFjMjM1N2Y1NTU1YjQ0NjgzM2M1NzYiLCJ0YWciOiIifQ==?expires=1782775109&signature=c36a7ae707a0b9786848dfc6e4351a69eaf54a59fea0e5c0304ff9511f1a394d)

## Judgment text (excerpt)

34-STR-94-2009-J-F.DOCX Amol IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION SALES TAX REFERENCE NO. 94 OF 2009 The Commissioner of Sales Tax, Maharashtra State, Mumbai, 8th Floor, Vikrikar Bhavan, Sardar Balwantsingh Dhodi Marg, Mazgaon, Mumbai – 400 00. …Applicant Versus M/s Superphone India Ltd E-22 Electronic Zone, M.I.D.C. Bhosari, Pune. …Respondent ______________________________________________________ Ms Jyoti Chavan, Addl GP, and Mr Himanshu Takke, AGP, for Applicant. ______________________________________________________ CORAM: M.S. Sonak & Advait M. Sethna, JJ. DATED: 11 September 2025 ORAL JUDGMENT :- Per M. S. Sonak, J 1. Heard Ms Chavan and Mr Takke for the applicant. 2. The Respondent is duly served. However, neither any representative of the Respondents nor any Advocate on their behalf appears in this reference. AMOL PREMNATH JADHAV 3. This reference was made by the Maharashtra Sales Tax 4. The reference was made in the following facts and circumstances: - 34-STR-94-2009-J-F.DOCX (a) The Respondent-assesses are manufacturers of Electrical Goods, sound Transferring Equipment and EPABX. (b) The assessees were assessed by the Assistant Com

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