Recently, on 13th July, 2015, Maharashtra Government has come out with a Trade Circular No. 11T of 2015, clarifying that recent decision of Bombay High Court is comprehensive and it is now well-settled that VAT can be levied on transfer of right to use goods of intangible nature even if it is transferred to multiple users.
Circular 7T of 2015 have already simplified registration process under MVAT and CST Laws by making the entire registration procedure online. According to the Circular, application for Registration is to be filed online along with scanned documents and photographs. After filling the form online Registration Certificate shall be granted.
Specific Relief Act, 1963 is an act to provide specific Relief in deserving cases. It extend whole of India except in the state of Jammu & Kashmir. The act came into force on 1st March, 1964. In Civil Law, legal remedies are for enforcing primary rights or for enforcing secondary rights. When there is a breach of contract, if the court orders specific performance in favor of innocent party, this is in nature of enforcement of a primary rights.
A man who makes no mistakes does not usually do anything. All great things in life have been discovered and developed out of doing mistakes only. In the middle of difficulty only, lies the opportunity. Mistakes can be reduced if we love what we do. Many people tend to blow up even the small mistakes of others.
