2025:BHC-OS:24963-DB

zMayur

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION

SALES TAX REFERENCE NO. 21 OF 2010 (Sr No. 21)

The Commissioner Of Sales Tax, Mumbai ...Applicant

Versus

Park Devis (India) Ltd. ...Respondent

AND

SALES TAX REFERENCE NO. 23 OF 2010 (Sr No. 22)

The Commissioner Of Sales Tax, Mumbai ...Applicant

Versus

Park Devis (India) Ltd. ...Respondent

____________________________________________________________ Ms. Jyoti Chavan, Addl. G. P. a/w Mr. Himanshu Takke, for

Applicants.

____________________________________________________________

CORAM : M.S. Sonak &

Advait M. Sethna, JJ.

DATED : 11 December 2025

P.C.:-

1. Heard Ms. Chavan and Mr. Takke, learned counsel for the

applicant.

2. The learned counsel for the Applicant states that a common judgment and order can dispose of both these references by treating

STR No. 21 of 2010 as the lead matter.

3. The respondent, though, is neither present nor represented.

This is a reference of the year 2010 and therefore, can brook no further delay. By this reference, the Tribunal has referred the following substantial questions for the determination of this Court:-

“A. Whether on the facts and the circumstances of the case,