2014 (5) TMI 837

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.... observation by the Authorities under the Maharashtra Sales Tax Act, that Appellant had not produced any evidence amounts to non application of mind and failure to exercise jurisdiction vested in the said authorities and as such the impugned order is wrong and illegal and perverse ? ii. WHETHER order passed by authorities under the Maharashtra Sales Tax Act is result of non application of mind and non consideration of evidence on record with ex-facie wrong observation as to non production of evidence on record and passing order in ignorance of and in denial of existence of any evidence is a proper and judicial hearing and whether it violates rules of fair play and fair justice and natural justice, and in such circumstances whether Appell....

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....ilding lighting, fan and similar facilities will not be disturbed. (d) Trees, gardens, street lighting, security lighting and such other estate facilities (e) All manufacturing facilities located outside Eagle estate. (f) The Account books and all papers records of the party of first part." 6. The Deputy Commissioner of Sales Tax however, held that appellant to be liable for sales tax in respect of the alleged sales pursuant to the proforma invoice Nos.1 to 114. 7. It is not necessary for the purpose of this order to deal with the facts or rival contentions in detail. Suffice it to note that the appellant's case is that the items covered by proforma invoice Nos.1 to 114 were only for the purpose of excise and that the ite....