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2014 (9) TMI 142 - HC - VAT and Sales TaxValuation - Whether Tribunal was justified in allowing deduction of postage charges from the total contract value, when dealer had opted for composition Scheme u/s 6A of the Maharashtra Sales Tax on transfer of property is goods involved in the execution of works contract (Re-enacted) Act, 1989 (in short "Works Contract Act), for the levy of works contract tax on the contract of printing, binding and delivery of balance sheet to the share holders, which contract was in fact one whole indivisible contract of work - Held that:- Tribunal should have referred the above reproduced question of law for an opinion of this court. The tribunal's finding that job-work of franking and mailing the balance sheets, annual reports is an independent contract and could be termed as the contract of service and distinct from the works contract, although incorporated in the same document/contract, raises a question of law and which needs to be answered by this court - reference application should not have been dismissed by the tribunal. The order passed in that behalf by the tribunal, a copy of which is to be found on page 48 of the paperbook at Annexure "E" dated 11th June, 2013 is quashed and set aside. Matter remanded back - Decided in favour of Revenue.
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