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2022 (8) TMI 1402

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....1. Mr. Thakar states that in a very similar matter, this Court by order dated 3rd September, 2012 in Writ Petition No. 2988 of 2003 Voltas Ltd. and Anr. Vs. Commissioner of Sales Tax, Dadra & Nagar Haveli, Silvassa and Ors., relying on Prism Cement Ltd. & Anr. Vs. State of Maharashtra and Ors.1 in Writ Petition No. 6475 of 2009 decided on 30th August, 2012, had quashed and set aside the circulars ....