1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY NAGPUR BENCH, NAGPUR. CIVIL APPLICATION(CAW) NO. 309 OF 2011. IN WRIT PETITION NO. 2937 OF 2007 (D). M/s G.M.Thaokar and Company,thr.its Partner Kamlesh Gunaji Thaokar. .Vrs. The State of Maharashtra,thr.its Secretary,Department of Finance,Mantralaya,Mumbai and another. ----------------------------------------------------------------------------------- Notes, Office Memoranda of Coram, appearances, Court's orders Court's or Judge's or directions and Registrar's orders. Orders. (Mr. A.I.Sheikh,Advocate for Petitioner.) -0-0- CORAM : B. P. DHARMADHIKARI & P.D.KODE, J J. DATED : 23.06.2011 The Petition was disposed of on 20th August, 2009 by this Court. The contention that the process of petitioner is not amounting to manufacture of Tobacco as per notification of Maharashtra Value Added Tax Act of 2002 was found premature and Special Leave to Appeal (Civil) No 25839 of 2009 was then carried to Hon’ble Apex Court on 25.01.2010. Hon’ble Apex Court has disposed of the same without expressing any 2 opinion on merit and by giving liberty to petitioner to move this Court, if so advised, for rectification of orders. Hon’ble Apex Court noted the reason being service of demand notice upon the petitioner and imposition of liability on the basis of impugned classification, accordingly present civil application has been filed. During hearing it has been pointed out to us that self assessment was done during the pendency of petition and a demand notice dated 31.07.2009 was received by petitioner during pendency of Special Leave Petition before Hon’ble Apex Court. Mrs. Bharti Dangre, learned Addl. Government Pleader points out that demand notice is prior to judgment of this Court and the petitioner has filed an appeal against it in so far as interest changed is concerned. Learned Mrs. Bharti Dangre, learned Addl. Government Pleader attempts to demonstrate that even demand of tax as such could have been challenged in that appeal. In view of this position. we have 3 permitted the petitioner to file fresh petition raising all contentions in accordance with law with clarification that all defences open to respondents in the matter can be raised before this Court while opposing it. Accordingly. with said liberty, present civil application is disposed of. No Costs. JUDGE JUDGE scd//