Authority: High Court of Judicature at Bombay

Order Date: 9 October 2026

Case Overview

  • Applicant: Mukand Limited
  • Respondent: State of Maharashtra
  • Sales Tax Reference No. 26 of 2018 and Sales Tax Reference (L) No. 70 of 2011, together with Reference Applications No. 309 of 2007 and No. 310 of 2007, were before the Court.
  • Counsel for Applicant: Mr. Jas Sanghavi, assisted by Ms. Linzy Sharan, of PDS Legal.
  • Counsel for Respondent: Ms. Jyoti Chavan, Additional Government Pleader, assisted by Mr. Himanshu Takke, Assistant Government Pleader.
  • Bench: Justice Suman Shyam and Justice Gautam A. Ankhd.
  • The central legal question concerned the interpretation of sales tax provisions, which the applicant argued required adjudication.
  • The Court observed that the same question of law had already been answered by a Division Bench of this Court in Borosil Glass Works Ltd. v. Commissioner of Sales Tax (2025 SCC OnLine Bom 4319), where the decision was adverse to the assessee.
  • The learned Additional GP, Ms. Jyoti Chavan, concurred that the earlier judgment settled the issue.

Final Outcome

  • In view of the precedent, the Court disposed of the present Sales Tax References, holding that the question of law does not survive for consideration.
  • No further hearing or adjudication on the matter was ordered; the references stand dismissed.

Topics: Sales Tax, Judicial Precedent