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THE ADDITIONAL COMMISSIONER OF SALES TAX, MUMBAI v. M/S JAYHIND INDUSTRIES LTD.
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
SALES TAX REFERENCE NO.1 OF 2009
IN
REFERENCE APPLICATION NO.122 OF 2008
WITH
SALES TAX REFERENCE NO.3 OF 2009
IN
REFERENCE APPLICATION NO.123 OF 2008
The Commissioner of Sales Tax … Applicant v/s
M/s Jai Hind Industries Ltd. … Respondent Mr V.A. Sonpal, Special Counsel for Applicant - State. Mr P.C. Joshi with Mr Piyush Shah for Respondent.
CORAM : S.C. DHARMADHIKARI &
B.P. COLABAWALLA JJ.
Reserved on :- September 15, 2015 Prounounced on:- October 30, 2015
JUDGMENT :- [Per B. P. Colabawalla, J]
1. By these References, the First Bench of the Maharashtra Sales Tax Tribunal, Mumbai (for short, the "MSTT") has referred the following questions of law for a decision of this Court under section 61 of the Bombay Sales Tax Act, 1959 :-
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"(i) Whether on the facts and circumstances of the case and on true and correct interpretation of Entry C-I- 29 of Part I of Schedule - C, the Tribunal was justified in law in holding that the non-ferrous metal castings as manufactured and sold by the respondents (original appellants) are nothing but non-ferrous metal ingots ?
(ii) Whether on the facts and circumstances of the case and on true and correct interpretation of Entry C-I- 23(2), the Tribunal was justified in law in holding that the non-ferrous metal castings, namely aluminium castings manufactured and sold by the respondents (original appellants) are covered by the said entry C-I- 23(2) ?"
2. It is common ground before us that the facts and the point of law involved in these References are the same as in Sales Tax Reference No.58 of 2012. In view of our decision in Sales Tax Reference No.58 of 2012 dated 30thOctober 2015, the above questions of law are answered in the affirmative and in favour of the Respondent. The Sales Tax References are disposed of in the aforesaid terms. However, there shall be no order as to costs.
(B.P. COLABAWALLA, J.) (S.C.DHARMADHIKARI J.)
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