ORDER

Akil Kureshi, J. - Considering the issues involved, we have heard learned advocates for the parties for the final disposal.

2. The petitioner has challenged an order dated 31st January, 2017 as at Annexure-C to the petition passed by the Joint Commissioner of Sales Tax (Appeals)the respondent No.2 herein in an appeal filed by the petitioner.

3. Brief facts are as under:

The Petitioner is a company registered under the Companies Act, 1956 and is engaged in the business of broadcasting agent earning commission on advertisements and distribution of television channels of MTV Asia LDC and Nickelodeon Asia Holdings Private Limited. The issue at stake is petitioner''s transactions of distribution income/subscription charges collected from subdistributors whether would be faxed under the Maharashtra Value Added Tax Act, 2002 ("MVAT Act" for short). The Assessing Officer passed order of assessment under the MVAT Act and Central Sales Tax Act ("CST" for short) on 5th October, 2015 including the petitioner''s distribution income in the turn over and taxed the same according to the prescribed rate. Against such order of assessment, the petitioner preferred appeal before respondent No.2