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Supreme Court Considers Whether Lift Installation Contracts Are 'Works Contract' or 'Sale of Goods' for Sales Tax Purposes. The Matter Was Referred to a Larger Bench to Resolve Conflict Between Prior Rulings and to Determine the Applicability of the Predominant Intention Test After Recent Judgments.

The matter stems from multiple writ petitions and civil appeals challenging the classification of contracts for manufacture, supply and installation o...

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High Court of Bombay hears writ petition challenging constitutional validity of Section 48(5) of MVAT Act, 2002 on input tax credit set-off — Petitioner seeks reading down of 'actually paid' to 'ought to have been paid'

The writ petition under Article 226 of the Constitution of India was filed by a partnership firm registered as a dealer under the Maharashtra Value Ad...

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Bombay High Court Rules Against Export Tax Exemption for Helium Gas Supplied to ONGC at Mumbai High. Sales to ONGC at Mumbai High Not Exports Under Section 5(1) Central Sales Tax Act as Mumbai High Is Not a Foreign Destination.

The case involves a sales tax reference under Section 61(4) of the Bombay Sales Tax Act, 1959, arising from a decision of the Maharashtra Sales Tax Tr...

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Bombay High Court Upholds Classification of Bouquet of Fresh Flowers Under Residuary Entry in Sales Tax Case. Activity of Preparing Bouquets Constitutes Manufacture Under Section 2(17) of Bombay Sales Tax Act, 1959.

The applicant, M/s In Bloom, a florist and decorator, prepared bouquets from fresh natural flowers. To ascertain the tax liability, the applicant appl...

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Bombay High Court Allows Writ Petitions of Petroleum Dealers Challenging VAT Assessment Orders. Assessment orders under Dadra and Nagar Haveli Value Added Tax Act, 2005 set aside as barred by limitation and violative of natural justice.

The judgment pertains to a batch of writ petitions filed by several petroleum dealers (M/s. Yogi Petroleum, Jay Jalaram Construction Co., M/s. Ratan P...

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Bombay High Court Allows Petition of Cooperative Corporation Against Tax Recovery Under Section 206C. Corporation Held Not a 'Seller' as It Was a Second Seller of Forest Produce Purchased from Tribals.

The petitioner, Maharashtra State Cooperative Tribal Development Corporation Ltd., challenged common orders of the Commissioner of Income Tax and Assi...