- (1.) Rule. Respondents waive service. By consent, Rule is made returnable forthwith.
(2.) The question involved in these Writ Petitions is whether the sales made and subject matter of the order of assessment in the first Petition are within the State of Maharashtra so as to be taxable under the Maharashtra Value Added Tax Act, 2002 (for short "the MVAT Act") and therefore the action of the Respondents treating it as such can be said to be exfacie illegal. Since the point involved and summed up above is common to all the Petitions, for the purpose of the present Judgment, we take the facts from Writ Petition No. 4552 of 2015. It is undisputed that since the controversy involved in these Writ Petitions is similar, common arguments have been canvassed. Hence, we dispose of all the Writ Petitions by this common Judgment.
(3.) The facts in Writ Petition No. 4552 of 2015 are as under:The Petitioner is registered dealer under the provisions of the MVAT Act and the Central Sales Tax Act, 1956 (for short "the CST Act") for the purpose of discharging its VAT liability and is holding valid TIN 27420008932V/C. The Petitioner has regularly filed its VAT returns for the Financial years 2007-08 till date. The Petitioner has duly discharged its tax liability under the MVAT Act and CST Act as per the original returns filed by the Petitioner.;