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2015 (6) TMI 1048 - BOMBAY HIGH COURT

2015 (6) TMI 1048 - BOMBAY HIGH COURT - [2015] 86 VST 411 (Bom) - Rectification appeal - mistake apparent on the face of the record - Held that:- Commissioner ought not to have impugned the ultimate direction. Today, the position is that the rectification application of the dealer is allowed. The dealer had partly succeeded before the Tribunal and had persuaded it to remand the matter to the Joint Commissioner. That initial order dated September 12, 2012, is wholly set aside. The Tribunal has di .....

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approached the Tribunal and by filing rectification applications. In such circumstances, the Commissioner could not have instituted the present writ petition. Moreso, when there is presently no loss of revenue nor is any serious prejudice caused to the Revenue. The Commissioner/Revenue will have full and complete opportunity to satisfy the Tribunal when it hears the appeal afresh that the order passed by the Joint Commissioner on April 21, 2011 is in accordance with law. In such circumstances, t .....

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l in Rectification Application No. 11 of 2013 and praying that the order passed in Second Appeal No. 202 of 2012 dated September 12, 2012, be restored. The Commissioner of Sales Tax-petitioner before us states that the respondent-assessee is a registered dealer carrying on the business of manufacturing and selling of printed as well as woven labels. In the year 2002-03, labels worth ₹ 65,30,291 were sold to manufacturers of garments in the State of Tamil Nadu. The manufacturers export read .....

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he Joint Commissioner of Sales Tax, Pune Zone, Pune on April 21, 2011, set aside this order and view taken by the assessing officer. Against the order of the Joint Commissioner, Sales Tax, Pune Zone, Pune, dated April 21, 2011, Appeal No. 202 of 2011 was filed before the Tribunal by the dealer. The Tribunal, after hearing both sides, allowed the appeal partly on September 12, 2012. It quashed the revisional order of the Joint Commissioner and remanded the case back to the Joint Commissioner with .....

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equently by the dealer. Later on, he filed another application seeking rectification and this time, the Tribunal accepted it and by the impugned order, recalled the initial direction of remand passed on September 12, 2012. The Commissioner of Sales Tax is aggrieved by this course and has, therefore, invoked the writ jurisdiction of this court. We have heard Mr. Sawant in support of the writ petition and Mr. Surte appearing for the respondent on notice. We have carefully scrutinised the memo of t .....

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