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Bombay High Court Allows Petitions Challenging Levy of Entry Tax on Natural Gas Under Maharashtra Entry Tax Act, 2002 — Holds That Natural Gas Is Not 'Goods' for Entry Tax Purposes When Supplied Through Pipelines

The judgment concerns four writ petitions filed by companies (Deepak Fertilisers and Petrochemicals Corporation Ltd., Smartchem Technologies Ltd., Emp...

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Bombay High Court Allows Writ Petition by Mutual Fund Against Sales Tax Reassessment Orders — Holds Mutual Fund Not a Dealer Under MVAT Act, 2002. Reassessment Proceedings Initiated Beyond Limitation Period and Without Proper Sanction Are Invalid.

The petitioner, Axis Mutual Fund, filed a writ petition under Article 226 of the Constitution of India challenging several orders passed by the sales ...

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Deemed Dealer under MVAT Act and Prospective Effect of Tax Liability. High Court of Bombay Decides on Tax Liability of Government-Constituted Trust under Maharashtra Value Added Tax Act, 2002

On the Issue of Deemed Dealer: The Court held that SASF was a “deemed dealer” under Section 2(8) of the MVAT Act. The Court found that SASF fel...

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Court Quashes Time-Barred MVAT Assessment Order. Four-Year Limitation Exceeded; Personal Hearing Not Granted, Violating Natural Justice Principles

The petition challenges an assessment order and notice of demand issued by the Deputy Commissioner of State Tax for the financial year 2015-16. The pe...

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Writ Petition Challenging Review Orders on MVAT Refund Adjustments Quashed by Bombay High Court. Bombay High Court invalidates review orders under Section 15 of the Maharashtra Settlement of Arrears of Taxes Act due to lack of jurisdiction, directing refund of Rs. 2.72 crores with interest.

The Bombay High Court quashed review orders issued under Section 15 of the Maharashtra Settlement of Arrears of Taxes Act, 2022 (Settlement Act). The ...