(1) IN THE HIGH COURT OF JUDICATURE AT BOMBAY, AURANGABAD BENCH, AT AURANGABAD. WRIT PETITION NO. 2003 OF 1994 Paithan Industries Association, a Registered public Trust through its President Shri Ashok Patwardhan, Age : 37 years, Occupation : Business, R/o. Aurangabad. .. Petitioner. versus 1. The State of Maharashtra. 2. The Commissioner, Sales Tax, having its office at Vikrikar Bhavan, Majgaon, Bombay - 400 010. .. Respondents. ....................... Mr. S.J. Jain, Advocate, for the petitioner (Absent). Mr. K.B. Chaudhary, Additional Government Pleader, for respondent nos.1 and 2. ........................ CORAM : B.R. GAVAI & S.V. GANGAPURWALA, JJ. DATE : 22ND JUNE 2010 (2) COURT'S ORDER : 1. The petitioner has challenged the Government Circular, dated 26th April 1994, issued by the respondent no.2. It is the contention of the petitioner, that the levy of tax was sought to be imposed by the said circular. 2. An affidavit in reply has been filed on record on behalf of the respondents. It has been stated that the tax which was sought to be imposed was by way of an amendment to the Notification Entry 136(1)(b) of the Schedule appended to the Government Notification, dated 28th December 1959, issued under Section 41 of the Bombay Sales Tax Act, 1959, and the circular in question was only by way of clarification. In any case, it is submitted that the said circular dated 26th April 1994 has been withdrawn on 1st December 1994. 3. In that view of the matter, nothing survives in the petition. The petition is, therefore, disposed of. Rule is discharged. There shall be no order as to costs. ( S.V. GANGAPURWALA ) ( B.R. GAVAI ) JUDGE JUDGE ......................... bgp/wp2003