Bombay High Court Dismisses State's Appeal in VAT Second Appeal, Upholding Tribunal's Factual Findings on Canteen Services Not Being Works Contract. The court held that the transaction of providing canteen services to employees does not constitute a 'works contract' under the Maharashtra Value Added Tax Act, 2002, as there is no transfer of property in goods.
4 Dec 2023The case involves an appeal by the State of Maharashtra, through the Additional Commissioner of Sales Tax, against Sanghavi Movers Ltd., the responden...





