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Case Law Details

Case Name : Commercial Tax Department Vs Teena Saraswat Pandey & Anr. (NCLAT Delhi)
Appeal Number : Company Appeal (AT) (Ins.) No. 1265 of 2022
Date of Judgement/Order : 09/09/2024
Related Assessment Year :
Courts : NCLAT
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Commercial Tax Department Vs Teena Saraswat Pandey & Anr. (NCLAT Delhi)

Conclusion: Section 37 of the Maharashtra Value Added Tax Act, 2002 ( MVAT Act ) and Section 33 of the Madhya Pradesh Value Added Tax Act, 2002 (“MPVAT Act”) are not pari materia with Section 48 of the Gujarat Value Added Tax Act, 2003 ( GVA

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