2020 (9) TMI 1258

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....e Respondents. ORDER Heard Dr. Saraf, learned Sr. counsel for the Petitioner assisted by Mr. Jindagi Shah, learned Counsel and Mr. Dushyant Kumar, learned AGP for the Respondents. 2 In this Petition filed under Articles 226/227 of the Constitution of India, Petitioner has assailed the legality and validity of the Assessment Order dated 29th June, 2019 passed by Respondent No.2 under Section 23....

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....plete mis-reading of the decision of this Court in Pure Helium (India) Ltd., Referring to paragraph 16 of the said judgment, he points out that as a matter of fact, it has been held in that decision that the movement of goods from the State of Maharashtra to Mumbai High does not constitute a movement from one state to another state. Mumbai High does not form part of any state in the Union of India....

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....ficacious. 6 Learned AGP Mr. Dushyant Kumar representing the Respondents submits that he would like to file an affidavit. On a query by the Court, he submits that he has no instructions as to whether any coercive steps would be taken pursuant to the order of assessment. 7 At this stage, Dr. Saraf, learned Senior counsel for the Petitioner submits that in the bunch of cases which is before the Co....

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....his being the position, foundational view taken by Respondent No.2 that movement of goods from the State of Maharashtra to Mumbai High is a sale within the territory of the State of Maharashtra is factually and legally unsound. Article 286 of the Constitution of India, particularly clause 1(a) thereof clearly says that no law of a state shall impose or authorize the imposition of a tax on the supp....