MAHAVIR INDUSTRIES Vs. UNION TERRITORY OF DADRA

JUDGEMENT

(1.) By these petitions filed under Sec. 226 of the Constitution of India, the petitioner has prayed for the following reliefs:-

(2.) Mr. Thakar, learned counsel for the petitioner has drawn our attention to the judgment and order dtd. 30/8/2012 passed by a co-ordinate bench of this Court in case of Prism Cement Ltd. & Anr. Vs. State of Maharashtra and Ors.,2012 54 VST 104 (Bom). rendered in Writ Petition No.6475 of 2009, to the order passed on Writ Petition No.2988 of 2003 ( Voltas Ltd. and Anr. Vs. Commissioner of Sales Tax, Dadra & Nagar Haveli, Silvassa and Ors.) dtd. 3/9/2012, as also to another order of even date in case of Universal Comfort Products Pvt. Ltd. & Anr. Vs. Commissioner of Sales Tax, Dadra & Nagar Haveli, Silvassa & Ors . in Writ Petition No. 2989 of 2003 to contend that the issue as arising in the present petitions is squarely covered by the decision in Prism Cement Ltd. & Anr. Vs. State of Maharashtra and Ors . (supra) as also in cases of Voltas Ltd. and Anr. Vs. Commissioner of Sales Tax, Dadra & Nagar Haveli, Silvassa and Ors. (supra) and Universal Comfort Products Pvt. Ltd. & Anr. Vs. Commissioner of Sales Tax, Dadra & Nagar Haveli, Silvassa & Ors. (supra).

(3.) As the present petitions also are against the respondent-Union Territory of Dadra & Nagar Haveli, we may note the orders passed by the Division Bench in Voltas Ltd. and Anr. Vs. Commissioner of Sales Tax, Dadra & Nagar Haveli, Silvassa and Ors. (supra) by which the Division Bench disposed of the said case following the decision in case of Prism Cement Ltd. & Anr. Vs. State of Maharashtra and Ors . (supra). The said order reads thus:-