Search Results for "Maharashtra Sales Tax Tribunal"

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Search Results for "Maharashtra Sales Tax Tribunal"

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High Court

Bombay High Court Allows Stay on Interest Demand in MVAT Case — Tribunal Erred in Treating Composite Order as Non-Appealable Under Section 30(2). The court held that an appellate order confirming interest under Section 30(2) of the Maharashtra Value Added Tax Act, 2002, when part of a composite assessment order, is appealable and stay can be granted.

6 Jun 2023

The petitioner, S. K. Trading Co., filed a writ petition under Articles 226 and 227 of the Constitution of India challenging an order dated 30 Septemb...

High Court

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 2022

The petitioner, HAL Offshore Ltd., a public limited company and works contractor, challenged an assessment order passed under the Maharashtra Value Ad...

High Court

Bombay High Court Allows Secured Creditor's Priority Over Sales Tax Dues in MVAT Act Attachment Dispute. State Bank of India's mortgage charge on borrower's property held superior to VAT recovery under Section 32 of MVAT Act, 2002, following Central Bank of India v. State of Kerala ratio.

17 Dec 2020

The State Bank of India (SBI), a secured creditor, filed a writ petition under Article 226 of the Constitution challenging the attachment of a propert...

High Court

Bombay High Court Quashes Sales Tax Notices Against Axis Bank in Liquidation Proceeding — No Liability for Tax Deducted at Source Under MVAT Act After Company's Winding Up. The Court held that the State cannot recover tax from a secured creditor who had no obligation to deduct tax at source under Section 42 of the Maharashtra Value Added Tax Act, 2002, as the deduction obligation arises only when payment is made to the dealer, and after winding up, the Official Liquidator is the proper authority.

7 Mar 2017

The petitioner, Axis Bank Ltd., a banking company, filed a writ petition under Article 226 of the Constitution of India before the Bombay High Court s...

High Court

Karnataka High Court Adjudicates Writ Petitions Challenging Mandatory Pre-Deposit under Section 35F of Central Excise Act, 1944. The court examined whether the mandatory deposit requirement violated Articles 14, 19(1)(g) and 265 of the Constitution of India.

7 Oct 2015

The High Court of Karnataka heard a batch of writ petitions filed by several assessees, including Hindustan Petroleum Corporation Ltd., Prestige Garde...

High Court

Bombay High Court Upholds Tribunal's Decision That Ice Cream Is Not 'Sweet and Sweetmeats' Under Bombay Sales Tax Act, 1959. Ice cream is a distinct commodity not covered by Notification Entry 374 for reduced tax rate under Schedule Entry C-II-35(1).

1 Sep 2015

The case concerns M/s. Vadilal Dairy International Ltd., a registered dealer and manufacturer of ice cream under the Bombay Sales Tax Act, 1959. The G...

High Court

Bombay High Court Upholds Revenue's View that BEST Undertaking is a Dealer Under Bombay Sales Tax Act, 1959 — Transport Service for Hire Constitutes Business Even Without Profit Motive. The court held that the definition of 'dealer' under section 2(11) and 'business' under section 2(5A) of the Bombay Sales Tax Act, 1959, includes municipal transport undertakings providing services for consideration, and the burden of proving absence of profit motive lies on the assessee.

7 Jul 2005

The case involves a reference under the Bombay Sales Tax Act, 1959, at the instance of the BEST Undertaking, which is a municipal entity established u...

High Court

Bombay High Court Allows Exemption for Sale of Donated Oil Under BST Act Notification No. 222 — Stock Transfer from Gujarat to Maharashtra Does Not Disentitle Exemption. The court held that the identity of goods was maintained and the sale within Maharashtra qualifies for exemption under Entry 222 of Notification under Section 41 of Bombay Sales Tax Act, 1959.

6 May 2005

The applicant, Gujarat Co-op. Oilseeds Growers Federation Limited, is a federation of oilseed growers with head office in Ahmedabad and branch office ...

High Court

Bombay High Court Upholds Tribunal's Finding of Export Sale Under Section 5(1) Central Sales Tax Act, 1956 — Sale Completed by Transfer of Documents After Goods Crossed Customs Frontiers. Letter Dated 16/7/1971 Did Not Alter Original Contract Terms; Sale Held in Course of Export.

18 Feb 2005

The case involves a sales tax reference under Section 61(1) of the Bombay Sales Tax Act, 1959, at the instance of the Commissioner of Sales Tax, Mahar...

Supreme Court

Supreme Court Examines Vires of Tribunals Reforms Act, 2021 Amidst Concerns Over Judicial Independence. Petitioners Argue That Provisions on Appointment, Tenure, and Removal of Tribunal Members Undermine the Constitutional Balance of Power.

1 Jan 1970

The judgment involves a batch of writ petitions challenging the vires of the Tribunals Reforms Act, 2021. The petitioners, led by the Madras Bar Assoc...

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