Amol

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION

SALES TAX REFERENCE NO. 33 OF 2010

[

The Commissioner of Sales Tax, ] Maharashtra State, 8^th floor, ] Vikrikar Bhavan, Sardar ] Balwant Singh Dhodi Marg, ]

Mazgaon, Mumbai – 400 010. ]…Applicant

Versus

M/s. Wockhardt Ltd., ] Wockhardt House, ] C-13, Bandra Kurla Complex, ]

Mumbai – 400 060 ]…Respondent ______________________________________________________

Ms Jyoti Chavan, Addl GP, with Mr Himanshu Takke, AGP, for

the Applicant-State.

Mr Ishaan V Patkar, with Mr Vinit V Raje, Durgesh G. Desai &

Yeshwant J. Patil, i/b, Jindagi Shah, for the Respondent.

______________________________________________________

AMOL

PREMNATH

JADHAV

CORAM M.S. Sonak &

Digitally signed by AMOL PREMNATH

JADHAV Advait M. Sethna, JJ.

Date: 2025.09.20 12:40:42 +0530

DATED: 18 September 2025

Oral Judgment: - (per M. S. Sonak, J)

1. Heard Ms Jyoti Chavan, learned Additional Government Pleader with Mr Himanshu Takke, AGP for the Applicant-State and Mr Ishaan V Patkar with Mr Vinit V Raje, Mr Durgesh G

Desai, Mr Yeshwant J Patil i/b, Ms Jindagi Shah for the Respondent.

2. By Judgment and Order dated 31 December 2005,the Maharashtra Sales Tax Tribunal (Trib