S.C. Dharmadhikari, J.

1. Rule in both Petitions. Respondents waive service. By consent, Rule is made returnable forthwith.

2. By these Writ Petitions, under Article 226 of the Constitution of India, the Petitioner seeks the following reliefs (WP/7400/2015):-

“(a) that this Hon'ble Court be pleased to declare that the impugned Trade Circular No. 2T of 2010 dated 11.01.2010 is without jurisdiction, and is ultra vires Section 6A of the Act and is of no effect and accordingly, set aside the same;

(b) that this Hon'ble Court be pleased to further declare that the circular no. 16T of 2007 dated 20.2.2007 read with Circular No. 5T of 2009 dated 29.1.2009 alone are legal, valid and correct;

(c) that this Hon'ble Court be pleased to declare that the Section 6A is inapplicable to interstate movement of final goods returned by a job workers to his customer, after job work.

(d) In the alternative and without prejudice to prayer (c) above, this Hon'ble Court be pleased to declare that Section 6A is ineffective, incomplete and inoperative is of no avail.

(e) that this Hon'ble Court be pl