2015 (9) TMI 155

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....tioner B.B. Sharma, Addl. Govt. Pleader for the Respondent JUDGEMENT Rule. Rule is made returnable forthwith and heard finally. The petitioners, in effect, seek the implementation of an order and judgment dated August 7, 2009, (Bombay Tarpaulin Merchants' Association v. State of Maharashtra[2009] 26 VST 45 (Bom)) in Writ Petition No. 1015 of 2008 . The operative part of the order a....

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.... reference in paragraph 8(ii) to section 52(2) is a typographical error. It ought to have been section 52(1). 3. The issue in Writ Petition No. 1015 of 2008 (Bombay Tarpaulin Metchants' Association v. State of Maharashtra[2009] 26 VST 45 (Bom)) arose in this manner. The petitioners relied upon a communication dated October 1, 2001, addressed by the Assistant Commissioner of Sales Tax to the....

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....ly, I am to inform you that your members do not lease out the materials used for erecting the shed but use the materials for the erection of the sheds and charge for erection and use of shed so erected and therefore there will be no liability to pay tax under the Lease Act. With this communication your application stands disposed of." Mr. Sharma, the learned Assistant Government Pleader, app....

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....Sharma states that the respondents intend filing a review petition. Needless to add that the review petition, if filed, will be decided on its own merits. The order of the Division Bench requires the Commissioner to comply with the procedure under section 52(2A) if the communication dated October 1, 2001, was passed after the approval of the Commissioner. We cannot compel the Commissioner to re....