2018 (4) TMI 1488

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....C.B. Thakkar for the petitioners. Ms. Jyoti Chavan, AGP for the respondents. P.C.: By this petition under Article 226 of the Constitution of India, the petitioners pray for the following reliefs : "(a) this Hon'ble Court may be pleased to issue a Writ of Mandamus or a Writ in the nature of Mandamus or any other appropriate Writ, order or direction under Article 226 of the Constitut....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....quipments, X ray films, dental chemicals and spares. 3. The goods are imported and stored at Bhiwandi warehouse. There are various depots outside the State of Maharashtra and the petitioners claim that the goods imported are stocked and transferred to such depots. They are further sold to customers within the transferee States. It is claimed to be an intrastate sales based on the customer deman....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ct, 1956. In this appeal, reliance was placed on sub-section (2) of Section 6A of the CST Act, 1956. By a stay application the Tribunal was requested to stay the recovery of tax pending the appeal. By the order impugned in the petition, that stay application was allowed by imposing the condition to deposit a sum of Rs. 75,00,000/. Against this order, which according to the petitioners suffers f....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....When the matter was called out today, the learned AGP, on instructions, fairly states that in the light of the exposition of law and particularly in paragraph 11 of the said judgment, the issue is answered in favour of the petitioners. 8. Once this concession is given and even otherwise we do not find any point surviving in this petition after this judgment, We allow this Writ Petition. The imp....