Allowed

The Commissioner of Sales Tax Maharashtra State Mumbai v. M/S. Kanhaiya Electrodes Pvt. Ltd.

Bombay HC14 Mar 2017STR/20/2009

Case brief

AI extract

What is this about?

This Division Bench disposed of three sales tax references regarding the classification of welding electrodes. Relying on a prior Nagpur Bench judgment, the court held that coated electrodes remain wire rods or wires. The references were answered against the Revenue and in favour of the dealers.

What did the court decide?

References disposed of; questions of law answered against the Revenue and in favour of the dealers.

The Commissioner of Sales Tax Maharashtra State Mumbai… — GST and Indirect Tax | Bombay HC (2017)

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suresh

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101115-STRG-20.2009.doc

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IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION

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SALES TAX REFERENCE NO.20 OF 2009 IN REFERENCE APPLICATION NO.44 OF 2003

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The Commissioner of Sales Tax, Maharashtra State .... Applicant

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Vs.

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M/s. Kanhaiya Electrodes Pvt. Ltd. .... Respondent

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AND SALES TAX REFERENCE NO.21 OF 2009 IN

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REFERENCE APPLICATION NO.27 OF 2006

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The Commissioner of Sales Tax, Maharashtra State .... Applicant Vs. M/s. Welding Specialties (India) Limited .... Respondent

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AND

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SALES TAX REFERENCE NO.28 OF 2009 IN

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REFERENCE APPLICATION NOS.39 & 40 OF 2006

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The Commissioner of Sales Tax, through The State of Maharashtra .... Applicant Vs. M/s. Premier Electrodes Ltd. .... Respondent

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Mr. Himanshu Takke, Asstt. Government Pleader, for the Applicant in STR Nos.20 & 21 of 2009.

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suresh

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101115-STRG-20.2009.doc

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Mr. Dushyant Kumar, Asstt. Government Pleader, for the Applicant in STR-28/2009.

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Ms Sonali Bapat i/by Mr. Deepak K. Bapat for the Respondent in STR-20/2009.

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Mr. C.B. Thakar for the Respondent in STR Nos.21 & 28 of 2009.

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CORAM: S.C. DHARMADHIKARI & B.P. COLABAWALLA, JJ. DATE : MARCH 14, 2017

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P.C:

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Both sides concede that the question of law and forwarded at the instance of the Commissioner of Sales Tax for opinion and answer by this Court vide orders, dated 30-4-2005 and 6-5-2006, has been answered by the Nagpur Bench of this Court in the case of Commissioner of Sales Tax, Maharashtra State, Bombay Vs. M/s. Berar Metal Processing Industries Pvt. Ltd. , in Sales Tax Reference No.6 of 2003, decided on 20-12-2014. This Judgment of the Nagpur Bench is reported in (2015) 79 VST 302 (Bom.).

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The question of law so framed and forwarded at the

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Page 2 of 3

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101115-STRG-20.2009.doc

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suresh

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instance of the Commissioner of Sales Tax sought to question the classification of welding electrodes. The dealers before us are also registered dealers and carrying on business of manufacturing welding electrodes. The sub-entry 6(xv) of Schedule-B to the Bombay Sales Tax Act, 1959 was an issue and involved. Its interpretation therefore, by the Tribunal, has been upheld by the Division Bench of this Court. The Tribunal was, therefore, justified in its conclusion that these goods continue to be wire rods or wires even after they were coated with lime, sand and binding glue. In such circumstances, the question of law would have to be answered against the Revenue and in favour of the dealers. It is accordingly answered in terms of the said Judgment of the Division Bench of this Court. The references accordingly stand disposed of.

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(B.P. COLABAWALLA, J.) (S.C. DHARMADHIKARI, J.)

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Page 3 of 3

The Commissioner of Sales Tax Maharashtra State Mumbai v. M/S. Kanhaiya Electrodes Pvt. Ltd.

Case brief

What is this about?

What did the court decide?

The Commissioner of Sales Tax Maharashtra State Mumbai v. M/S. Kanhaiya Electrodes Pvt. Ltd.

Case brief

What is this about?

What did the court decide?

What the court decided

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