# THE COMMISSIONER OF SALES TAX, MUMBAI vs WOCKHARDT LTD.

Court: Bombay High Court
Date: 2025-09-18
Citation: STR/33/2010
Petitioner: THE COMMISSIONER OF SALES TAX, MUMBAI
Respondent: WOCKHARDT LTD.

[Official PDF on Bombay High Court website](https://bombayhighcourt.gov.in/bhc/file/download/eyJpdiI6Im0rQ0h3ODltOEhYUGFVRkgrYXFwRHc9PSIsInZhbHVlIjoiWTlnTEZPWDRLMnZDZjZ3ZnVObU40QS9ucE0vWDVNaTZSRzl2K3ZsQk5CT0c3M3lYOEpvVjNyRWFuTXdvNlluVFJaVjd5b1ZwMHRtd2RrbDFHL1dQQVE9PSIsIm1hYyI6ImEwOTQ2ZDAyYmU1OGEyZTA3NTQ1OTYwOTIwOTE2MmQ3NjNjZGNhY2NmNGI2NGViMmE4MzQxOTVjNmVjYjIwODIiLCJ0YWciOiIifQ==?expires=1782774999&signature=6cde00079bd660d38f6d0ec71d07a24c1cb0894d6709e3968ec791d9e6f8cf3c)

## 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 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 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

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