THE COMMISSIONER OF SALES TAX, MUMBAI vs WOCKHARDT LTD.

Judgment text excerpt

23-STR-33-2010-J(F).DOCX Amol IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION [[[ SALES TAX REFERENCE NO. 33 OF 2010 The Commissioner of Sales Tax, ] Maharashtra State, 8th floor, ] Vikrikar Bhavan, Sardar ] Balwant Singh Dhodi Marg, ] Mazgaon, Mumbai – 400 010. ]…Applicant Versus M/s. Wockhardt Ltd., ] Wockhardt House, ] C-13, Bandra Kurla Complex, ] Mumbai – 400 060 ]…Respondent ______________________________________________________ Ms Jyoti Chavan, Addl GP, with Mr Himanshu Takke, AGP, for the Applicant-State. Mr Ishaan V Patkar, with Mr Vinit V Raje, Durgesh G. Desai & Yeshwant J. Patil, i/b, Jindagi Shah, for the Respondent. AMOL ______________________________________________________ PREMNATH JADHAV Digitally signed by AMOL PREMNATH CORAM M.S. Sonak & JADHAV Date: 2025.09.20 Advait M. Sethna, JJ. 12:40:42 +0530 DATED: 18 September 2025 Oral Judgment: - (per M. S. Sonak, J) 1. Heard Ms Jyoti Chavan, learned Additional Government Pleader with Mr Himanshu Takke, AGP for the Applicant-State and Mr Ishaan V Patkar with Mr Vinit V Raje, Mr Durgesh G Page 1 of 10 23-STR-33-2010-J(F).DOCX Desai, Mr Yeshwant J Patil i/b, Ms Jindagi Shah for the Respondent. 2. By Judgment and Order dated 31 December 2005,the Maharashtra Sales Tax Tribunal (Tribunal) has referred the following question to this Court for our decision:- “Whether on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the product ‘Byozyme’ is a Fertiliser covered under Entry C-I-4 of the Bombay sales Tax Act, 1959, and not a ‘Plant Growth Promoter’ covered by Schedule Etry C-II-85 taxable at the rate of 8% as determined by the Commissioner of Sales Tax, Maharashtra State, Mumbai.” 3. The facts and circumstances in which this reference ca