Bombay High Court Upholds Tribunal's Decision that Photocopying is Not a Works Contract Under Maharashtra Sales Tax on Works Contract Act. Activity of taking xerox copies does not involve transfer of property in goods, and the person carrying out such activity is not a 'dealer' under Section 2(1)(d) of the Maharashtra Sales Tax on Transfer of Property in Goods involved in Execution of Works Contract (Re-enacted) Act, 1989.
3 Mar 2006The case involves a Sales Tax Reference under Section 61 of the Bombay Sales Tax Act, 1959, at the instance of the Commissioner of Sales Tax, Maharash...
