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2015 (8) TMI 252 - BOMBAY HIGH COURTLevy of VAT on return of processed goods - Job work - taxability of the returned goods in the form of catalysts to its owners, namely the customers of the Petitioners - AO treats these activities as inter State sale of goods and on the footing that the Petitioners have failed to obtain the requisite 'F' Form, which is claimed to be mandatory - Maharashtra Value Added Tax Act, 2002. (MVAT) Held that:- Petitioners are agreeable to go back to the Assessing Officer, but by keeping open all questions and contentions raised in the Writ Petition - orders passed by the Assessing Officers fail to take note of any objections nor does it make a proper and complete reference to the Circulars in the field. It is in these circumstances and parties like the Petitioner should not be deprived of a fair and reasonable opportunity of placing their version that the present order has been passed. - Matter remanded back. Needless to clarify that the issue of section 6A being ultra vires the constitutional mandate enshrined in Articles 14, 19(1)(g) and 265 etc. is kept open and for being raised in an appropriate case.
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