MVAT judiciary-2

3% Tax Rate benefit under MVAT Act cannot be given prior to 14.10.2017

Deepak Fertilisers and Petrochemicals Corporation Ltd. Vs The State of Maharashtra (Bombay High Court)

Deepak Fertilisers and Petrochemicals Corporation Ltd. Vs The State of Maharashtra (Bombay High Court) The only question that we have to consider is whether this concessional rate of duty could be availed of by the petitioner from 24.08.2017 to 13.10.2017. The intervening period where the taxable person under MGST Act does not continue to...

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MVAT: No Input Tax Credit on Goods not Resold within 6 Month period

Axis Mutual Fund Vs The State of Maharashtra (Bombay High Court)

During the course of assessment, the assessing authority has alleged that the petitioner is not eligible to claim any input tax credit as the goods purchased by the petitioner on which input tax credit is claimed are not resold within a period of six months from the date of purchase. Such allegation was raised based on the special provisi...

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Port Trust is a dealer liable to sales tax under Bombay Sales Tax Act 1954: HC

The Board of Trustees of the Port of Bombay Vs. The State of Maharashtra (Bombay High Court)

judgment of the Supreme Court in Cochin Port Trust holds the field. We are accordingly of the view that the Port Trust falls within the definition of dealer and is liable to sales tax under the Bombay Sales Tax Act 1954....

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Bombay HC on inclusion of insurance and carrying charges in ‘Sale Price’

The Commissioner of Sales Tax Vs. M/s. Ravi Trading Company (Bombay High Court)

A division bench of the Bombay High Court, on Monday, held that insurance charges and carrying charges do not form part of the sale price under section 2(29) of the Bombay Sales Tax Act, 1959. A bench comprising Justices R.K Deshpande and Manish Pitale was hearing a departmental appeal against the order of the Maharashtra Sales Tax Tribun...

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SC Upheld validity of MVAT (Levy, Amendment and Validation) Act, 2009

Eurotex Industries and Exports Limited Vs State of Maharashtra & Anr. (Supreme Court of India)

SC upheld constitutional validity of the Maharashtra Value Added Tax (Levy, Amendment and Validation) Act, 2009 which amended certain provisions in the Maharashtra Value Added Tax Act, 2002 (MVAT Act) with retrospective effect from April 01, 2005. ...

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Railway catering services not exempt from sales tax: Bombay HC

Union of India Vs State of Maharashtra and Ors. (Bombay High Court)

The only contention and which has prevailed throughout is that the departmental catering service being a property of the Union of India through General Manager, Western Railway, it squarely falls within the exemption provision and particularly carved out by Article 285 of the Constitution of India. That exempts property of the Union from ...

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VAT on Tractors: General Entry cannot override specific Entry

M/s Kirloskar Oil Engines Ltd. Vs The Commissioner of Sales Tax (Bombay High Court)

In this case on the applicability of VAT Rate under Bombay Sales Tax Act, 1959 it was held by Bombay High Court that Tribunal was justified in holding that the bearings sold by the Applicant were covered by Entry C-II-146 of the Bombay Sales Tax Act, 1959 and not by Entry C-II102(2) as auto parts and C-II135 as tractor parts read with Ent...

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Sales Tax applicanbility on under construction flats at the time of Booking

M/s Supertech Ltd. Vs Commissioner of Commercial Tax, UP (Allahabad High Court)

Whether sales tax attracted merely because the flats were booked by prospective buyers while the same were under construction? Whether K. Raheja and Larsen & Toubro & Ors. judgments universally applicable without regard to the facts and circumstances of the case?...

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No local VAT on goods purchased inter-state or in the course of import in works contracts-SC

Commissioner, Delhi Value Added Tax Vs M/s. ABB Ltd. (Supreme Court of Court)

The Hon’ble Supreme Court delivering very important judgment with regard to taxability of inter-state works contract. In the case of Commissioner, Delhi VAT vs ABB Ltd., it has been held that in case the goods are purchased from other States or are imported from outside the country...

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Bombay HC directive on issue of MVAT refund

Vichare and Co. Pvt. Ltd. & Others Vs The State of Maharashtra and Ors. (Bombay High Court)

If the returns are furnished and submitted, then, they deserve to be scrutinised. If they should be scrutinised expeditiously and early and equally the claims for refund in pursuance thereof, then, the only direction that we issue is that the Respondents process such cases and as expeditiously as possible....

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