Case Law Details
HAL Offshore Ltd. Vs State of Maharashtra (Bombay High Court)
Held that this Court while exercising the writ jurisdiction under Article 226 of the Constitution of India cannot entertain or adjudicate upon such issues based on additional facts not advanced earlier. Writ petition not entertained on the ground of the petitioner has not availed of alternative efficacious remedy available under section 26 of the MVAT Act.
Facts-
The petitioner is a works contractor and service provider mainly for ONGC platform at ONGC, Bombay High Site. According to the petitioner, the petitioner had provided the services of the production of water at ONGC platform. On that platform, the sea water i.e. salt water was converted into potable water. The machinery performing the said process belongs to ONGC. The petitioner had only provided the labour and the chartered ship on the higher basis. The petitioner had its own chartered ship and the possession and control of the ship always remained with the petitioner.
It is the case of the petitioner that these activities provided by the petitioner were duly served. The petitioner had purchased the raw material in Maharashtra State and execution of works contract on ONGC platform to ONGC on turnkey basis. According to the petitioner the transfer of property took place on the ONGC platform which was not the part of the State of Maharashtra. The State of Maharashtra had no jurisdiction to levy tax on the goods involved in the execution of work contract, executed on the ONGC platform.
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