6 STR 12-11-OS.DOC Priya Soparkar IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION SALES TAX REFERENCE NO. 12 OF 2011 The Commissioner of Sales Tax, Mumbai. …Applicant Versus S. H. Kelkar & Company Limited …Respondent Mr. Himanshu Takke, AGP with Ms. Jyoti Chavan, Addl. GP, for the Applicant-State. Mr. Shanmuga Dev with Ms. Aditi Jain, for the Respondent. CORAM: SUMAN SHYAM & GAUTAM A. ANKHAD, JJ. DATED: 16th OCTOBER, 2026. PC:- 1. Heard Mr. Himanshu Takke, learned AGP appearing for the Applicant-State. Also heard Mr. Shanmuga Dev, learned counsel appearing for the Respondent. 2. By tendering a copy of the judgment and order dated 27th November, 2014 passed by the Co-ordinate Bench in Sales Tax Reference No.47 of 2009 and the batch of connected Reference cases. Mr. Himanshu Takke, learned AGP has submitted that by the said judgment, a number of similar Sales Tax References, raising the same substantial questions of law, were disposed of by this p. 2 PRIYA RAJESH SOPARKAR Digitally signed by PRIYA RAJESH SOPARKAR Date: 2026.10.16 16:07:02 +0530 6 STR 12-11-OS.DOC Court. However, although the present Reference also involved the same questions of law, the same was not tagged with the batch of cases which were dispose of by the judgment dated 27th November, 2014. Mr. Himanshu Takke, therefore, submits that this Reference case be disposed of in the light of the observations made in the judgment and order dated 27th November, 2014. 3. Mr. Shanmuga Dev, learned counsel appearing for the Respondent has agreed to the said submission. 4. In view of the above, this Reference stands disposed of, as being covered by the judgment and order dated 27th November, 2014 passed in Commission of Sales Tax Mumbai Vs. M/s S.H. Kelkar and Company Limited and ors. (GAUTAM A. ANKHAD, J.) (SUMAN SHYAM, J.) {