paragraphs 48 and 49 of the judgment as noted
below:
"(48) Conversion brings many complexities in
its train, for it imports a complex composite ... going
laxness and tolerance which makes the
conversion only nominal. There is no clear-cut
dividing line and it is not a matter which
Devkumar Gopaldas Aggarwal And Ors vs State Of Maharashtra Through Its ... on 27 September, 2018
October, 2002 to the principal agreement dated 16 th
September, 1989 requesting conversion of the Sales Tax deferral into
loan. M/s. SICOM Limited forwarded ... there were no official communication to the Assessee that
his request for conversion of deferred Sales Tax into loan has been
accepted and to that
October, 2002 to the principal agreement dated 16 th
September, 1989 requesting conversion of the Sales Tax deferral into
loan. M/s. SICOM Limited forwarded ... there were no official communication to the Assessee that
his request for conversion of deferred Sales Tax into loan has been
accepted and to that
2013 20:16:18 :::
{22}
wp1316-260.doc
identical lines. He has been informed that his application
has been rejected.
26] The rejection ... Ministry vide
circular No.25022/23/08-F.I dated 29.12.10 provide
conversion of Visa status from X to B of old Iranian
registries subject
Zone into Residential Zone on 03.07.2006. It is therefore
contended that this conversion was in terms of Appendix 'M-6.2' and
not Appendix ... Zone is further classified into purely
residential (R1) and residential with shop lines at ground floor (R2).
Regulation 68 says where
October, 2002 to the principal agreement dated 16 th
September, 1989 requesting conversion of the Sales Tax deferral into
loan. M/s. SICOM Limited forwarded ... there were no official communication to the Assessee that
his request for conversion of deferred Sales Tax into loan has been
accepted and to that
October, 2002 to the principal agreement dated 16 th
September, 1989 requesting conversion of the Sales Tax deferral into
loan. M/s. SICOM Limited forwarded ... there were no official communication to the Assessee that
his request for conversion of deferred Sales Tax into loan has been
accepted and to that
October, 2002 to the principal agreement dated 16 th
September, 1989 requesting conversion of the Sales Tax deferral into
loan. M/s. SICOM Limited forwarded ... there were no official communication to the Assessee that
his request for conversion of deferred Sales Tax into loan has been
accepted and to that
October, 2002 to the principal agreement dated 16 th
September, 1989 requesting conversion of the Sales Tax deferral into
loan. M/s. SICOM Limited forwarded ... there were no official communication to the Assessee that
his request for conversion of deferred Sales Tax into loan has been
accepted and to that