The Commissioner of Sales Tax, Mumbai v. Wockhardt Ltd.
This case addresses whether the product 'Byozyme' should be classified as a fertilizer taxable at a lower rate or as a plant growth promoter taxable at a higher rate under the Bombay Sales Tax Act.
Citation: 2025:BHC-OS:15679-DB
Court: High Court of Bombay, Bombay (Original)
List of Laws: The Bombay Sales Tax Act, 1959; Central Excise Tariff; The Income Tax Act, 1961; General Principles of Law
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