Case Law Details
NSDL E-Governance Infrastructure Ltd. Vs State of Maharashtra (Maharashtra Sales Tax Tribunal at Mumbai)
The assessee was printing PAN cards for the Income Tax Department, Government of India. Service tax was paid on such activity. Sales tax authorities held that it is a works contract liable to VAT. The Tribunal, examining the subject, held that the order passed by the Deputy Commissioner of Sales Tax was non-speaking one and remanded the matter back for examining the claim on merits.
FULL TEXT OF THE JUDGMENT/ORDER OF MAHARASHTRA SALES TAX TRIBUNAL AT MUMBAI
These are appeals filed against orders passed by the Deputy Commissioner of Sales Tax (Appeal), Nodal Div-4, Mumbai dated 11/05/2018 for the period F.Y.2015-2016 under the Maharashtra Value Added Tax Act, 2002 (‘The MVAT Act’) and under the Central Sales Tax Act, 1956 (‘The CST Act’) respectively.
2. The brief facts giving rise to these appeals are as under :-
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