DUPHAR INTERFRAN LTD Vs. STATE OF MAHARASHTRA

JUDGEMENT

(1.) Heard Mr. Patkar, learned counsel for the Applicant and Ms. Jyoti Chavan, learned Additional Government Pleader for the Respondent. With the assistance of the learned counsels, we have perused the record and proceedings before us.

(2.) The Sales Tax Reference ("STR" for short) arises from judgment and order dtd. 5/5/2010 of the Maharashtra Sales Tax Tribunal at Mumbai (5th Bench) ("Tribunal" for short) in Reference Application Nos.186 and 187 of 2008. The Tribunal framed the following question for reference to this Court:-

(3.) Apropos the above, an interesting point arises for our determination in the given factual complexion concerning the well- known trademark 'Crocin'. By this Reference, we are called upon to determine whether the sale of the said trademark has taken place within the State of Maharashtra or is deemed to have taken place during export outside India, under the canopy of Sec. 5(1) of the Central Sales Tax Act, 1956 ('CST Act' for short).