TaxTMI 
TaxTMI 
2015 (8) TMI 252
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....d dealers under the Central Sales Tax Act, 1956 and the Maharashtra Value Added Tax Act, 2002. 2) The claim of the Petitioners is that they undertake job work of reprocessing spent/used catalysts into recharged catalysts. For this job work activity, the Petitioners receives the spent catalyst from various customers and thereafter undertake the works and activities, more particularly set out in para 5.2 of the Writ Petition (WP/4089/2015). The Petitions concern the transactions, wherein such job work and as described in the above paragraph is undertaken. The Petitions also relate to the taxability of the returned goods in the form of catalysts to its owners, namely the customers of the Petitioners. The Petitioners have set out the process a....
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....orm, which is claimed to be mandatory as per section 6A of Trade Circular No. 2T of 2010. Since the Petitioners were unable to produce this Form, the transactions have been treated as inter State sale transactions and Central Sales Tax has been levied on the same. Annexure 'I' to Writ Petition No. 4089 of 2015 is the copy of this order and we have been shown as to how the order based on the Circular is illegal and unconstitutional. It is urged that the authorities have failed to consider the nature of the transactions and the requisite powers enabling them to levy the tax in their proper perspective. 4) On the earlier occasion and after hearing both sides, we found that though the contentions which are canvassed before us are state....
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.... the Petitioners in the event this court holds that the earlier assessment orders suffer for breach of principles of natural justice and failure to consider the afore referred questions and contentions based thereon. 6) After hearing both sides and finding that even the Petitioners are agreeable to go back to the Assessing Officer, but by keeping open all questions and contentions raised in the Writ Petition, then, we are of the view that interest of justice would be subserved if the following order is passed: "(i) The impugned orders dated 4th February, 2015 (in WP/4089/2015) and dated 6th March, 2014 (in WP/901/2015) are quashed and set aside. (ii) The Petitioners shall be heard by the Assessing Officer, who is competent and has jurisd....