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Case Law Details

Case Name : Atos India Private Limited Vs State of Maharashtra (Bombay High Court)
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Atos India Private Limited Vs State of Maharashtra (Bombay High Court)

Bombay High Court held that an agreement for providing manpower to perform maintenance services is not a contract of sale but is a contract for service under the provisions of the Maharashtra Value Added Tax Act, 2002.

Facts- Appellant is engaged in providing services relating to repair and maintenance of software. Appellant had executed an agreement with one QAD India Private Limited (QAD) to provide m

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