Bombay High Court Allows Works Contractor's Petition Challenging MVAT Assessment on Offshore Platform — Transfer of Property Occurred Outside State of Maharashtra. The court held that the State of Maharashtra lacks jurisdiction to levy tax under the MVAT Act on goods transferred in execution of a works contract on an offshore platform located in the exclusive economic zone, as the transfer of property took place outside the State.
15 Jun 2022The petitioner, HAL Offshore Ltd., a public limited company and works contractor, challenged an assessment order passed under the Maharashtra Value Ad...
