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2015 (8) TMI 252 - BOMBAY HIGH COURT

2015 (8) TMI 252 - BOMBAY HIGH COURT - [2015] 85 VST 17 (Bom) - Levy 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 agree .....

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eedless 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. - Writ Petition No. 4089 of 2015, Writ Petition No. 901 of 2015 - Dated:- 30-6-2015 - S. C. Dharmadhikari And G. S. Kulkarni,JJ. For the Appellants : Mr. V. Sridharan Senior Adv with Mr. Prakash Shah, Mr. Rahul Thakar, Mr. Puneeth Ganapathy and Mr. Jas Sanghavi For the Respondent : Mr. V. A. Sonpal S .....

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ves 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 and activities in detai .....

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Sales Tax Act, 1959 and presently the Central Sales Tax Act, 1956, showing these activities and for the period up to 200405. After the Maharashtra Value Added Tax Act, 2002 came into force, the returns have been filed under that Act and the Central Sales Tax Act, 1956. These returns were assessed and on prior occasions without raising any objections for these job works/activities. Reliance is placed upon the same to urge that the position continued up to the year 200910. In the financial year 20 .....

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o 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 tran .....

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eptember, 1967. Our attention is also invited to section 6A and the decisions interpreting the same. The Writ Petitions contain extensive reference to the amendments brought to the statute and from time to time and their interpretation by Courts of law. We found that when the matter was at the stage of assessment, the Petitioner has the remedy of filing of an Appeal, then we would not ordinarily interfere in our Writ Jurisdiction at such a stage. We had also indicated to the Revenue on the earli .....

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be permissible. He submits that once the order is passed by the Assessing Officer, it is no longer open to him to review or recall it. However, he submits that the Assessing Officer is not averse to giving a fresh hearing to 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 Peti .....

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ners and he shall pass a fresh assessment orders on merits and in accordance with law. However, before passing the same, he shall allow the Petitioners to appear before him and raise all contentions including that the Assessment shall not be made only in terms of Circular being Trade Circular No. 2T of 2010 dated 11th January, 2010 (Annexure 'A'), but shall abide by Circular Nos.16T of 2007 dated 20th February, 2007 and 5T of 2009 dated 29th January, 2009. (iii) The Petitioners shall als .....

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