GHANSHYAMDAS Vs. STATE OF MAHARASHTRA

JUDGEMENT

(1.) Rule. Rule is made returnable forthwith. Heard finally by consent of learned counsel for the parties.

(2.) The applicants, who are Manufacturers, were slapped with the notices of demand for revision of Value Added Tax (VAT).

(3.) The Sales Tax Department has also lodged FIR in respect of the defaulted payment of VAT under the relevant provisions of the Maharashtra Value Added Tax Act, 2002 as well as Indian Penal Code. The offences were registered against the applicants.