2017 (9) TMI 322

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....s. S.D. Tambat, Advocate Mr. S.W. Munde, AGP for respondent JUDGMENT [ Per T. V. Nalawade, J. ] The petition is filed to challenge the circular dated 5.6.2000 issued by respondent No. 1 on the ground that it is discriminatory in nature and it violates the provisions of Articles 14, 19 (1) (g) of Constitution of India. Further direction is claimed to strike down notification dated 7.6.2001 by wh....

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....ng exemption etc. from sales tax etc. are not being given to the members of petitioner. It is contended that there is no reasonable basis for such discrimination. 3) Copy of circular is produced on the record showing that in circular dated 5.6.2000, respondent No. 1 made it clear that the benefit of the scheme prepared by respondent No. 1 will be given only to those co-operative societies and art....

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.... down. 5) In reply affidavit, respondent No. 1 has contended that it has power to make regulations. It is contended that the Government is ultimate authority to take decision on policy, but the Government has not objected to aforesaid policy expressed in circular of respondent No. 1. By making amendment in Sales Tax Act the policy is approved by the Government. It is contended that only because m....

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....thing survives in the present matter. In view of coming in to force of Goods and Service Tax ('GST' for short), the provisions of Sales Act etc. will not be used against the petitioner and further, for the applicability of GST, there are different conditions/requirements and those conditions/requirements will be considered for taxing now. Thus, nothing survives in the present matter. Other....