Bombay High Court
THE COMMISSIONER OF SALES TAX , MSversusASSOCIATED CEMENT CO, LTD.
- Decided
- Disposal
- DISPOSED OFF
Holding
The Court ordered that the reference be listed again on 29 October 2026 for further consideration.
Summary
The Commissioner of Sales Tax filed a reference against Associated Cement Company Limited. The Applicant’s Additional Government Pleader, Ms. Jyoti Chavan, sought to have the matter listed again on 29 October 2026 so that she could obtain further instructions and determine whether the issues were covered by a prior judgment dated 5 August 2025 in the same parties. The Court, after hearing the request, ordered that the case be listed again on the said date. No substantive merits of the tax dispute were decided. The order was procedural, directing a further hearing.
Issues considered
- What is the appropriate procedure for re‑listing the reference to ascertain if the present issues are covered by the earlier judgment of 5 August 2025?
Subjects
- sales tax
- procedural order
- re‑listing
- reference application
- tax litigation
Judgment
903 STR 41-17-OS.DOC
Priya Soparkar
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
SALES TAX REFERENCE NO. 41 OF 2017
The Commissioner of Sales Tax …Applicant
Versus
Associated Cement Company Limited …Respondent
Ms. Jyoti Chavan, Addl. GP with Mr. Himanshu Takke, AGP, for the
Applicant-State.
Mr. P. C. Joshi, for the Respondent.
CORAM: SUMAN SHYAM &
GAUTAM A. ANKHAD, JJ.
DATED: 8th OCTOBER, 2026.
PC:-
1. At the request of Ms. Jyoti Chavan, learned Additional
Government Pleader, list this matter again on 29 th October 2026, so
as to enable her to obtain instructions and appraise this Court, if
the issues involved in present proceeding is covered under the
Judgment and Order dated 5 th August, 2025 passed by the Co-
ordinate Bench of this Court in the case of The Commissioner of
Sales Tax Vs Associated Cement Company Limited in Sales Tax
Digitally
signed by
PRIYA
PRIYA
RAJESH
RAJESH
SOPARKAR
SOPARKAR Date:
Reference No. 20 of 2010 in Reference Application No. 02 of 2003.
2026.10.08
14:45:43
+0530
(GAUTAM A. ANKHAD, J.) (SUMAN SHYAM, J.)
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