TMI Blog2023 (6) TMI 1236X X X X Extracts X X X X X X X X Extracts X X X X ..... 9/4 dated 31.12.1999 and Notification No. ADM/LAW/CSR/2/84 dated 04.01.1984 without the production of C Forms. HELD THAT:- The petitioner has drawn our attention to the judgment and order dated 30 August, 2012 passed by a co-ordinate bench of this PRISM CEMENT LTD AKSHAY RAHEJA VERSUS STATE OF MAHARASHTRA, FINANCE DEPARTMENT OTHS. MUMBAI [ 2013 (7) TMI 668 - BOMBAY HIGH COURT ] to the order passed on Voltas Ltd. and Anr. Vs. Commissioner of Sales Tax, Dadra Nagar Haveli, Silvassa and Ors.) dated 03 September, 2012, as also to another order of even date in case of Universal Comfort Products Pvt. Ltd. Anr. Vs. Commissioner of Sales Tax, Dadra Nagar Haveli, Silvassa Ors. to contend that the issue as arising in the present petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tiorari or any other writ, order or direction under Article 226 of the Constitution of India calling for the records pertaining to the Petitioner s case and after going into the validity and legality thereof to quash and set aside the impugned Order dated 11.12.2018 passed by the Respondent No. 2; (b) that This Hon ble Court be pleased to issue a writ of Mandamus or a writ in the nature of Mandamus or any other appropriate writ or order or direction under Article 226 of the Constitution of India ordering and directing the Respondents themselves, their officers and subordinates (I) to withdraw and/or cancel the impugned Order dated 11.12.2018 passed by the Respondent No. 2; and (II) to refrain from taking any steps or proceedings in pu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Sales Tax, Dadra Nagar Haveli, Silvassa and Ors.) dated 03 September, 2012 , as also to another order of even date in case of Universal Comfort Products Pvt. Ltd. Anr. Vs. Commissioner of Sales Tax, Dadra Nagar Haveli, Silvassa Ors. in Writ Petition No. 2989 of 2003 to contend that the issue as arising in the present petitions is squarely covered by the decision in Prism Cement Ltd. Anr. Vs. State of Maharashtra and Ors. (supra) as also in cases of Voltas Ltd. and Anr. Vs. Commissioner of Sales Tax, Dadra Nagar Haveli, Silvassa and Ors. (supra) and Universal Comfort Products Pvt. Ltd. Anr. Vs. Commissioner of Sales Tax, Dadra Nagar Haveli, Silvassa Ors. (supra). 3. As the present petitions also are agai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decision of the Division Bench in Prism Cement Ltd. Anr. Vs. State of Maharashtra and Ors . (supra) and Voltas Ltd. and Anr. Vs. Commissioner of Sales Tax, Dadra Nagar Haveli, Silvassa and Ors. (supra). 5. It is pointed out that the decision of the Division Bench of this court in Prism Cement Ltd. Anr. Vs. State of Maharashtra and Ors. (supra) is assailed before the Supreme Court by the Union Territory of Dadra and Nagar Haveli Administration, however, as observed by this Court in its order disposing of the proceedings in Technithon Technologies Pvt Ltd. Formerly Known As Chemithon Engineer Pvt. Ltd. Vs. The Union Territory of Dadra and Nagar Haveli Ors. (supra) and as stated by Mr. Venegaonkar, learned Counsel for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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