Disposed
The Commissioner of Sales Tax Maharashtra State Mumbai v. M/S. Welding Specialities (I) Limited
Bombay HCSTR/21/2009
Case brief
AI extract
What is this about?
The High Court disposed of three Sales Tax References concerning the classification of welding electrodes. Relying on a prior Division Bench judgment, the court held that coated electrodes are wire rods/wires under the Bombay Sales Tax Act. The references were answered against the Revenue and in favor of the dealers.
What did the court decide?
The question of law was answered against the Revenue and in favor of the dealers; references disposed of.