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SALES TAX REFERENCE NO. 52 OF 2009

The matter came before the Bombay High Court as two sales tax references arising from the assessment of M/s. Radhasons International, a partnership fi...

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High Court Considers Maintainability and Exemption Issue in Writ Petition Against Tax Demand on Alleged Non-Export Sale. Interprets Section 5(3) of CST Act Regarding Penultimate Sale Deemed Export.

The petitioner, a manufacturer of submarine navy batteries, challenged orders demanding sales tax under the Bombay Sales Tax Act, 1959 on the ground t...

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High Court of Judicature at Bombay Dismisses Writ Petition Against Service Tax on Seed Supply and Allows Writ Against Sales Tax on Franchise Agreement. Technology-Embedded Seed Supply Held to Be a Sale Under MVAT Act, While Franchise Licensing Held to Be a Service Under Finance Act.

The High Court of Judicature at Bombay heard together two writ petitions concerning the tax characterisation of commercial transactions under the serv...

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Bombay High Court Allows Second Appeal in Specific Performance Suit, Reverses First Appellate Court's Dismissal on Limitation and Order II Rule 2 CPC. Time was not of essence of contract and suit was not barred by limitation or res judicata.

The appellants, original plaintiffs, filed Special Civil Suit No. 51 of 1989 for specific performance of an agreement to sell immovable property again...

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Bombay High Court Dismisses Arbitration Petition Against Housing Society and Flat Owners for Lack of Arbitrable Dispute. Dispute over alleged oral agreement for redevelopment of building not covered by arbitration clause in share certificate.

The petitioner, M/s Heritage Lifestyle & Developers Ltd., filed an arbitration petition under Section 11 of the Arbitration and Conciliation Act, 1996...

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Bombay High Court Examines Whether Bunker Fuel Sales to Vessels on High Seas Are Taxable Under Maharashtra VAT Act. Petitioners Challenged Assessment Orders and Recovery Notices Claiming Sales Occurred Outside State Territory and Were in Course of Export.

The dispute arose from assessment and recovery proceedings under the Maharashtra Value Added Tax Act, 2002 concerning sales of High Speed Diesel (HSD)...