JUDGMENT

R.D. Dhanuka, J. - Rule. Ms.Chavan, learned AGP waives service for the respondent nos.1 to 3. Mr.Naik, learned counsel waives service for the respondent no.4. Mr.Dighe, learned counsel waives service for the respondent no.5. Mr.Sriniwas Balasaheb Bharati, Deputy Commissioner of Sales Tax present in Court. Rule is returnable forthwith. By consent of the parties, both the writ petitions were heard together and are being disposed of together.

2. In Writ Petition (Lodging) No.10092 of 2020, the petitioner has prayed for a writ of certiorari for quashing and setting aside the impugned order dated 31st March, 2020 to the extent that it imposes the tax and interest in respect the sales made by the petitioner to M/s. ASK Agencies and Investments Private Limited (for short 'ASK Agencies') from its customs bonded warehouse during the financial year 2015-16.

3. The petitioner also prays for a declaration that the impugned order dated 31st March, 2020 passed by the respondent no.2 to the extent that it imposes tax of Rs.8,11,36,789/- and interest thereon in respect of the sales made by the petitioner to Damania Enterprises during the financial year 2015-16 is arbitrary, illegal and ultra