The Additional Commissioner of Sales Tax filed a sales tax application against M/s. Emmellen Biotech Pharmaceuticals. The High Court observed that the matter is squarely covered by a prior judgment and dismissed the application as having no merit.
The sales tax application is dismissed.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION
SALES TAX APPLICATION NO. 36 OF 2009
The Additional Commissioner of Sales Tax ... Applicant
Versus
M/s. Emmellen Biotech Pharmaceuticals ... Respondent
Ms. I. Calcuttawala, A.G.P. For Applicant.
CORAM : F.I. REBELLO & J.H. BHATIA, JJ. DATED : 26 JUNE, 2009
P.C.
Considering that the issue is squarely covered by the judgment of this court
in Commissioner of Sales Tax Vs. P.V. Textiles Limited, 2008 Vol. 110(10) Bom L.R.
3547 there is no merit in this application which is accordingly dismissed.
(J.H. BHATIA,J.)
(F.I. REBELLO,J.)
1 issue framed by the court
Whether the sales tax application is covered by the judgment in Commissioner of Sales Tax Vs. P.V. Textiles Limited and has no merit.
Colour shows how this judgement treated each authority
Commissioner of Sales Tax Vs. P.V. Textiles Limited, 2008 Vol. 110(10) Bom L.R. 3547Followed¶10
The Additional Commissioner of Sales Tax
M/s. Emmellen Biotech Pharmaceuticals
F.I. Rebello
J.H. Bhatia
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
